Applying Fuzzy Multi-criteria Decision Method to the Evaluation of the Relative Values of Intangible Assets among Fixed Network Companies in Taiwan

• Main Authors: Yen-Chen Huang, 黃彥甄
• Other Authors: Yaw-Chu Chen
• Format: Others
• Language: zh-TW
• Published: 2001
• Online Access: http://ndltd.ncl.edu.tw/handle/36247239846871875309

碩士 === 銘傳大學 === 傳播管理研究所 === 90 === The main purpose of this paper is to provide a new look at valuation of fixed network companies. In this paper we establish the hierarchical structure of intangible assets of the fixed network companies through the expert judgement. Then we use the analytic hierarchy process and fuzzy multi-criteria decision method to evaluate the values of intangible assets for fixed network companies. An algorithm proposed in this study is based on the concepts of triangular fuzzy number and linguistic variable to assess the preference ratings of linguistic variable, 'importance' and 'satisfaction'. The subjects can employ an assumed rating set to show the individual perception of the linguistic variables. Finally we use the Chang and Chen's ranking method to rank the final scores of the value of intangible assets of the fixed network companies for investment decision