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.
引用
收藏
页码:96 / 102
页数:7
相关论文
共 50 条
  • [41] Valuation of intangible assets based on the real options methodology to evaluate technology investments
    De Freitas, D. Sandra del C.
    ACTUALIDAD CONTABLE FACES, 2021, 24 (42): : 36 - 94
  • [42] Intangible Assets and Their Valuation Using Direct Intellectual Capital Methods: Pros and Cons
    Glova, Jozef
    FINANCIAL MANAGEMENT OF FIRMS AND FINANCIAL INSTITUTIONS: 11TH INTERNATIONAL SCIENTIFIC CONFERENCE, PTS I-III, 2017, : 255 - 263
  • [43] Scientometrics and patent bibliometrics in RUL analysis: A new approach to valuation of intangible assets
    Department of Information and Communication Sciences, Universitat Oberta de Catalunya , Barcelona, Spain
    VINE, 1 (80-91):
  • [44] The role of industry factors and intangible assets in company performance in Colombia
    Andonova, Veneta
    Ruiz-Pava, Guillermo
    JOURNAL OF BUSINESS RESEARCH, 2016, 69 (10) : 4377 - 4384
  • [45] The Importance of Intangible Assets in the Hotel Industry: The Case of Croatia and Slovenia
    Jerman, Mateja
    Jankovic, Sandra
    SCIENTIFIC ANNALS OF ECONOMICS AND BUSINESS, 2018, 65 (03) : 333 - 346
  • [46] Intangible assets and the efficiency of manufacturing firms in the age of digitalisation: The Russian case
    Turovets Y.
    Engineering Management in Production and Services, 2021, 13 (01) : 7 - 26
  • [47] INTANGIBLE EXPENSES AND AMORTIZING INTANGIBLE ASSETS
    WALES, SH
    ACCOUNTING REVIEW, 1962, 37 (01): : 96 - 98
  • [48] Determinants of the valuation of intangible assets - a contrast between Taiwanese and American IC design houses
    Chu, Po-Young
    Hsiung, Hsing-Hwa
    Huang, Chi-Hung
    Yang, Chuan-Yi
    INTERNATIONAL JOURNAL OF TECHNOLOGY MANAGEMENT, 2008, 41 (3-4) : 336 - 358
  • [49] Voluntary disclosures of intangible assets and legitimization: The production industry of olive oil
    Castilla Polo, Francisca
    INTANGIBLE CAPITAL, 2012, 8 (03) : 564 - 600
  • [50] Accounting for Intangible Assets
    Staub, Walter A.
    Bailey, George D.
    Bell, William H.
    Bowman, Archibald
    Cochrane, George
    Couchman, Charles B.
    Cranstoun, William D.
    Herrick, Anson
    Horne, Henry A.
    Knight, Paul K.
    May, George O.
    Nissley, Warren W.
    Paton, William A.
    Peloubet, Maurice E.
    Scovill, Hiram T.
    Smart, Jackson W.
    Stans, Maurice H.
    Towns, Charles H.
    Willcox, R. S.
    Zebley, John H., Jr.
    Dohr, James L.
    JOURNAL OF ACCOUNTANCY, 1945, 79 (02): : 141 - 145