The Enterprise Goodwill Valuation - Ranking of Polish Brands

• Autorzy: Mirosław Bojańczyk
• Języki publikacji: EN

Abstrakty

EN

Purpose: Article discusses the valuation of company brands, focusing on Polish enterprises. It delves into the increasing importance of intangible assets like brand value in the modern economy. Design/methodology/approach: The paper presents a detailed methodology for valuing brands, which includes analyzing financial reports, surveys, and stock exchange data. The study highlights the complexity of brand valuation, considering factors like intellectual capital, goodwill, and market volatility. Findings: It emphasizes the need for a multifaceted approach in valuation, integrating various methods to achieve a more accurate assessment. Additionally, it presents a list of the most valuable brands in 2021, demonstrating the dominance of certain sectors like technology and retail in brand value. The research concludes that there is no single, definitive method for brand valuation, underscoring the subjective nature of this process. Originality/value: This paper is base on Polish enterprises, which provides appropriate data. The presented methodology is a original approach. (original abstract)

Słowa kluczowe

EN

Valuation of the company; Brand valuation; Intangible asset

PL

Wycena wartości przedsiębiorstwa; Wycena marki; Wartości niematerialne

• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2023
• Numer: z. 186 W kierunku przyszłości zarządzania
• Strony: 31--41

Twórcy

autor

Mirosław Bojańczyk

• Vistula University

Bibliografia

• 1. Bojanczyk, M. (2016). Enterprise valuation and value based management. AFiB Vistula.
• 2. Copeland, T., Koller, T., Murrin, J. (2000). Valuation: Measuring and Managing the Value of Companies. New York: McKinsey & Company.
• 3. Cornell, B. (1999). Risk, Duration and Capital Budgeting: New Evidence on Some Old Questions. Journal of Business, 2(April).
• 4. Damodaran, A. (1999). Damodaran on Valuation, Security Analysis for Investment and Corporate Finance. New York: John Wiley & Sons Inc.
• 5. Global 500 Report, https://brandfinance.com/insights/global-500-2023-report-published.
• 6. Raporty finansowe spółek przesłane bezpośrednio przez przedsiębiorstwa lub pozyskane ze stron internetowych i KRS.

Identyfikatory

DOI

10.29119/1641-3466.2023.186.3