Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2022.2097110
Brand valuation: an innovative approach based on conversion ratios
Roman Skalický
Tomáš Meluzín
Marek Zinecker
Adam P. Balcerzak
Elżbieta Rogalska
Sažetak
We present a novel brand valuation method based on conversion
ratios. The proposed approach uses brand-related parameters,
which are usually accessible, however, the established brand valuation
methods have not yet used them. These key parameters
include the ability to acquire new customers and retain current
customers. We argue that such parameters can be reflected
through the cost of reaching new customers and retaining current
customers. The method proposed relies on observable
inputs, hence, it specifically addresses the limitation of the brand
valuation methods defined so far. The method is based on the
cost savings reached by the investors who acquire the brand. It
can be applied in situations in which brand users reach average
to below average results not admitting the application of incomebased
approaches. Furthermore, the method is a suitable analytical
tool supporting financial executives, analysts, and consultants
while identifying contributions made by the brand. We test the
concept on a model company within a case study. The method
can be also a contribution in terms of the calibration and refinement
of the existing approaches and will support both researchers
and practitioners to improve the understanding between the
already accepted brand valuation methods and novel perspectives
on the issue.
Ključne riječi
Brand; brand valuation; valuation methods; conversion ratio; investment
Hrčak ID:
304232
URI
Datum izdavanja:
31.3.2023.
Posjeta: 313 *