Modelling Positive and Negative Brand Impact by Using the VIM Model for Valuing Brands of Private Companies

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Modelling Positive and Negative Brand Impact by Using the VIM Model for Valuing Brands of Private Companies

Popis výsledku v původním jazyce

In our paper we focus on valuing brands of unlisted (private) companies where the market capitalization of equity is unknown. For this purpose we use the proprietary VIM (Verifiable Interdependent Model) modelling approach. After explaining the basic model mechanics and theoretical spill-overs with the pricing and marketing strategy of the firm we elaborate the importance of the positive or negative impact of the brand equity for value creation of the firm based on the firm´s specific value drivers. Todemonstrate the application of the model and to evaluate the informative value of the obtained results we present also a case study of the XYZ Brand valuation. Apart from the brand valuation we demonstrate the positive and negative impact of the brand impact through the brand specific cost of capital on the value of the brand and the firm. Furthermore we outline the applicability of this approach for the use within the IFRS 13.

Název v anglickém jazyce

Modelling Positive and Negative Brand Impact by Using the VIM Model for Valuing Brands of Private Companies

Popis výsledku anglicky

In our paper we focus on valuing brands of unlisted (private) companies where the market capitalization of equity is unknown. For this purpose we use the proprietary VIM (Verifiable Interdependent Model) modelling approach. After explaining the basic model mechanics and theoretical spill-overs with the pricing and marketing strategy of the firm we elaborate the importance of the positive or negative impact of the brand equity for value creation of the firm based on the firm´s specific value drivers. Todemonstrate the application of the model and to evaluate the informative value of the obtained results we present also a case study of the XYZ Brand valuation. Apart from the brand valuation we demonstrate the positive and negative impact of the brand impact through the brand specific cost of capital on the value of the brand and the firm. Furthermore we outline the applicability of this approach for the use within the IFRS 13.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

2014 Winter Global Business Conference Proceedings

ISBN

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ISSN

1848-2252

e-ISSN

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Počet stran výsledku

11

Strana od-do

69-79

Název nakladatele

Innovation Institute

Místo vydání

Zagreb, Croatia

Místo konání akce

Tignes, France

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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