A Transformation Approach to Extract Annual Report for Non-Financial Category in Business Valuation

• Main Authors: Wu, Szu-Hung, 吳思宏
• Other Authors: Chi, Yen Ping
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/57599827189230394082

碩士 === 國立政治大學 === 資訊管理研究所 === 96 === Because of the trend of the business combination, now, more and more people concern about “how much value does a business have?” And “does the business still have any perspectives?” This not only get investors’’ interest, but also the accountant and business valuator. Now we already get into a new economy, called knowledge-based economy. When the businesses are not just use fixed asset, such as facility, factory and land to earn money, but also earn their money by providing services, making brand, or sell patents for live, how to measure the business’s real value and what the real value for the business is. These problems all shows that the importance of “Business Valuation.” Before calculate the business value, the most important thing is to collect the data or data category for business valuation. There are two kinds of business valuation data item. One is financial data item; the other is non-financial data item. Because of the financial data item’s clear definition, the data collection process of financial data item is easier than non-financial data item. And the data collection in the past is not fit for today, and now most valuators use manual way to process these data. This way not only wastes the time and money, but also lowers the correctness and raises the risk of mistype during the process of data collection. In this thesis, we propose an approach to automatic extract business valuation data category from annual report by using the technology of data extraction.