디지털 데이터 가치의 정량적 측정에 대한 개념적 연구

A Conceptual Study on the Quantitative Measurement of Digital Data Value

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.