디지털 데이터 가치의 정량적 측정에 대한 개념적 연구

• 영문명: A Conceptual Study on the Quantitative Measurement of Digital Data Value
• 발행기관: 한국IT서비스학회
• 저자명: 최성호 이상곤
• 간행물 정보: 『한국IT서비스학회지』제21권 제5호, 1~13쪽, 전체 13쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2022.10.31

영문 초록

With the rapid development of computer technology and communication networks in modern society, human economic activities in the almost every field of our society depend on various electronic devices. The huge amount of digital data generated in these circumstances is refined by technologies such as artificial intelligence and big data, and its value has become larger and larger. However, until now, it is the reality that the digital data has not been clearly defined as an economic asset, and the institutional criteria for expressing its value are unclear. Therefore, this study organizes the definition and characteristics of digital data, and examines the matters to be considered when considering digital data in terms of accounting assets. In addition, a method that can objectively measure the value of digital data was presented as a quantitative calculation model considering the time value of profits and costs.

목차

1. 서론

2. 정보화 시대의 디지털 데이터

3. 디지털 데이터의 가치측정 사례

4. 디지털 데이터 자산

5. 결론

참고문헌

키워드

Digital Data Economic Value Accounting Asset Objective Measure Time Value