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Novel Database Classification and Life Estimation Model for Accurate Database Asset Valuation

  • Journal of The Korea Society of Computer and Information
  • Abbr : JKSCI
  • 2023, 28(7), pp.131-143
  • DOI : 10.9708/jksci.2023.28.07.131
  • Publisher : The Korean Society Of Computer And Information
  • Research Area : Engineering > Computer Science
  • Received : May 9, 2023
  • Accepted : July 6, 2023
  • Published : July 31, 2023

Younsoo, Park 1 Park Ho Hyun 1 Dong-Woon Jeon 2

1중앙대학교
2건국대학교

Accredited

ABSTRACT

In the future knowledge society, the importance of business data is expected to increase, and it is recognized as a raw material for companies to manufacture product or develop service. As the importance of data increases, methods to calculate the economic value of database assets is being studied. There are many studies to evaluate the value of database assets, but the characteristics of database assets are not fully reflected. In this study, we classified database assets into revenue-type, non-revenue-type, and public-type database assets by considering the characteristics of database assets. In addition, focusing on the fact that revenue-type database assets can be valued similarly to existing technology valuation, we developed a method for calculating the life of database assets that includes risk-adjusted discount rate.

Citation status

* References for papers published after 2023 are currently being built.

This paper was written with support from the National Research Foundation of Korea.