VALUATION OF INTANGIBLE ASSETS IN THE MANUFACTURING INDUSTRY

被引:0
|
作者
Kucera, Jiri [1 ]
Tobiasova, Blanka [1 ]
Hofmann, Filip [1 ]
机构
[1] Sch Expertness & Valuat, Inst Technol & Business Ceske Budejovice, Okruzni 517-10, Ceske Budejovice 37001, Czech Republic
来源
关键词
Intangible assets; goodwill; intellectual property; profitability; assets; liabilities;
D O I
暂无
中图分类号
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号
07 ; 0710 ; 09 ;
摘要
From an economic and psychological point of view, building and maintaining a good reputation is essential for any branch of economic activity. This work evaluated goodwill using the weighted average return on assets method, WARA. This is according to the average company in the manufacturing industry in the Czech Republic between 2016-2020. The average enterprise was created by filtering enterprises determined according to the classification of economic activities of CZ NACE from section C. These data were transformed into a single entity valued on an accounting basis, and the value of its goodwill was determined. This value was determined from an accounting point of view as the difference between the revenue value of the business plant and the asset value of the business plant. The benefit is the value of goodwill expenses in connection with strengthening the competitive advantage in the market. The limitation of this work was determining which companies should filter out from the list of accounting data completely and which to keep. Further research could examine companies in individual subgroups in the manufacturing industry and other sections of the classification of economic activities.
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页码:96 / 102
页数:7
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