Research on the valuation of internet enterprise data assets based on value chain theory
DOI: https://doi.org/10.3846/jbem.2025.25477Abstract
As data assets grow strategically important yet remain difficult to value in internet enterprises, this study analyzes the factors influencing their valuation. Using value chain theory and a system dynamics model, it uncovers the mechanisms of value formation. Results show that data asset value is realized dynamically across stages – collection, analysis, mining, and application – shaped by internal attributes and external factors. The process follows a diminishing marginal return pattern and exhibits significant value lag. Therefore, data asset assessment should account for the full life-cycle, intrinsic properties, and technological conditions.
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system dynamics, data assets, value chain, value assessment, lag effect, simulation modelingHow to Cite
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