Pregledni rad
BRAND ACCOUNTING IN FUNCTION OF THE RETENTION OF BUSINESS VALUE
Sonja Brlečić Valčić
; Saipem S.p.A.
Dora Hodžić
orcid.org/0000-0002-5497-4113
Sažetak
The need to establish the value of the brand as a key input into the creation and preservation of the total value of the company has been recognized along with the need to establish better methodologies of company evaluation. Although from the nineteen eighties various models and approaches for monitoring and evaluation of the brand have been developed, neither of them has fully met the requirements of the internal and external users of such information. The paper provides a critical review of the problem definition regarding the brand accounting in the context of financial and managerial accounting, and proposes the approach concept for monitoring the value of brand equity in the context of creation and retention of the economic value of the company. The proposed accounting model for monitoring the effectiveness of the brand puts business organization into the context of modern business strategy and assumes recognition of the importance of the brand development as capital at all business levels.
Ključne riječi
brand accounting; brand equity; evaluation; creation and retention of value
Hrčak ID:
160053
URI
Datum izdavanja:
17.6.2016.
Posjeta: 2.668 *