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Autor
Radawiecka Ewa (Politechnika Koszalińska)
Tytuł
Methods of Brand Value Valution
Źródło
Zeszyty Naukowe Wydziału Nauk Ekonomicznych Politechniki Koszalińskiej, 2008, nr 12, s. 195-202, rys., bibliogr. 11 poz.
Słowa kluczowe
Marka, Wartości niematerialne, Rachunkowość zarządcza, Środki trwałe
Brand, Intangible asset, Management accounting, Fixed assets
Uwagi
summ.
Abstrakt
The brand is a component of intangible and legal assets, which is not as yet commonly identified and presented in the balance sheets of economic entities. The problem is, however, lack of tradition and difficulties connected with the valuation of this intangible value. This constitutes a great challenge to managerial accountancy. At presents, methods are applied which are based on the cost, comparative and income approaches, which are connected with methods of valuation of the company's tangible assets. Brand's management guarantees large and measurable benefits, which provide values to their owners in the form of increased sales, an increased company's financial result, and benefits from the possession of a specific image or capital of reputation. (original abstract)
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Bibliografia
Pokaż
  1. Aaker D.: Buidling Strong Brands, The Free Press, New York 1996.
  2. Kall J.: Strong Brand: Idea and Creation; PWE, Warsaw 2001.
  3. Kamela-Sowińska A.: Valuation of Enterprises and Their Property, Higher School of Commerce and Accountancy in Poznań, Poznań 2006.
  4. Krall J., Kłeczek R., Sagan A., Management of Brand, Publishing House of Economics, Krakow 2006.
  5. Mruk H.: Management of Brand, Publishing House of Scientific Forum, Poznań 2002.
  6. Marcinkowska M.: Shaping of the Company's Value, PWN Scientific Publishing House, Warsaw 2000.
  7. Radawiecka E., Foremna-Pilarska M., Issues of Identification of Brand and Its Position in the Balance Sheet, [in]: Accountancy in Theory and in Practice, Gabrusewicz W. (ed.), Publishing House of the Academy of Poznań, Poznań 2007.
  8. Sońta W.: Review of Enterprise Valuation Methods, Publishing House of the Technical University of Radom, Radom 2003.
  9. 9Urbanek G. : Valuation of Brand, Accountancy No. 10/2004.
  10. Witek-Hajduk M. K.: Management of Brand, Difin, Warsaw 2001.
  11. Zarzecki D.: Enterprise Valuation Methods, Warsaw 1999
Cytowane przez
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ISSN
2300-1232
Język
eng
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