Аналітична оцінка клієнтського капіталу світових компаній-лідерів

Abstract

The example of reporting on the activities of 100 leading companies in the US stock market investigated the availability and disclosure of intangible assets that characterize client capital. Based on the systematization of the reporting data of these companies, the types of intangible assets that can be an information base for the analysis of client capital are identified. (client lists, customer bases, order portfolio, etc.) and marketing-related ones (trademarks, trade names, brands). They raise client capital, both in the total assets of the leading companies of the American stock market during 2014-2018, and intangible assets in particular. Based on the results of 2018. found that raw materials, telecommunications, industrial, technology and consumer goods companies (out of a list of 100 leading companies) exhibit a high proportion of those that disclose intangible assets that characterize client capital in their own reporting. The dynamics of change in the absolute average value of intangible assets characterizing client capital is determined on the example of the surveyed companies for 2014-2018.