master's thesis
Financijska vrijednost marke

Barbara Radošević (2015)
Sveučilište u Zadru
Odjel za ekonomiju
Metadata
TitleFinancijska vrijednost marke
AuthorBarbara Radošević
Mentor(s)Berislav Bolfek (thesis advisor)
Abstract
Noviji razvoj u marketingu doveo je do novih izazova u upravljanju markama te je potreba za mjerenjem vrijednosti marke postala jako bitna i zato su se razvile različite metode vrednovanja koje prikazujemo u ovom radu. Unatoč činjenici da je marka postala bitan aspekt samog poduzeća, postojeći knjigovodstveni standardi pri iskazu vrijednosti tvrtke i dalje se bave uglavnom samo imovinom koja može prikazati u bilanci. Vrijednost marke vrlo se rijetko vrednuje, te se slijedom toga jednako rijetko iskazuje u poslovnim knjigama. Jedan od mogućih razloga tome može biti taj da metode koje su navedene u ovom radu (kao što su: modeli temeljeni na trošku, modeli temeljeni na diskontiranju budućih troškova, modeli temeljeni na usporedbi poduzeća neoznačenih markom, modeli temeljeni na procijeni preostalog prihoda i kombinirani savjetnički modeli) još nisu znanstveno dokazani te za niti jedan od navedenih modela ne možemo reći da je onaj „pravi“. Međutim, ne možemo opovrgnuti važnost vrednovanja marke za samo poduzeće te možemo zaključiti da vrijednost marke poteže uzročno-posljedičnu vezu za profit te time i važnost za investitore i ostale pozitivne učinke na poduzeće.
Keywordsbrand financial evaluation of the brand profitable brand brand valuation methods
Committee MembersAleksandra Krajnović
Mladen Rajko
GranterSveučilište u Zadru
Lower level organizational unitsOdjel za ekonomiju
PlaceZadar
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Organization and Management
Study programme typeuniversity
Study levelgraduate
Study programmeManagement
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2015-12-21
Parallel abstract (English)
The recent development in marketing has led to new challenges in managing brands and the need for measuring the value of the brand has become very important, what has contributed to the development of many research methods. Despite the fact that the brand has become an essential aspect of the company, existing accounting standards along with the statement of the company value, is still dealing mainly with tangible assets. Brand value is rarely being evaluated as it is rarely reported int he business books. One possible reason for this may be that the methods referred to in this paper as: models based on costs,models based on the discounting of the future costs,models based on a comparison of the company unmarked brand, models based on an assessment of residual income and a combined advisory models have not been scientifically proven and for any of these models can not be said that it is the right one. However, we can not deny the importance of brand valuation for the company itself, and we can conclude that the brand value pulls a causality for profit and therefore the importance for investors and other positive effects for the company.
Parallel keywords (Croatian)marka financijsko vrednovanje marke profitabilna marka metode vrednovanja marke
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:162:358155
CommitterMarta Unković