Research on performance evaluation of intangible assets operation and management in sports events with double-valued neutrosophic sets

Abstract

At present, there is generally little research on intangible assets of sports events, and most of the research content focuses on general research on the meaning and content of intangible assets of sports events, the operation status of regional sports intangible assets, and development strategies of sports intangible assets. From the perspective of research results, only attention has been paid to the research on process management and process control of intangible assets of sports events, However, there is a lack of systematic research on the performance evaluation of intangible assets operation and management. It is necessary to build a scientific and reasonable performance evaluation system for intangible assets operation and management of sports events based on the content of intangible assets in sports events. The performance evaluation of intangible assets operation and management in sports events is multiple attribute decision making (MADM). Recently, the TODIM and VIKOR method has been used to cope with MADM issues. The double-valued neutrosophic sets (DVNSs) are used as a tool for characterizing uncertain information during the performance evaluation of intangible assets operation and management in sports events. In this manuscript, the double-valued neutrosophic number TODIM-VIKOR (DVNN-TODIM-VIKOR) method is built to solve the MADM under DVNSs. In the end, a numerical case study for performance evaluation of intangible assets operation and management in sports events is given to validate the proposed method.