Vrednovanje marke kao nematerijalne aktive preduzeća

Abstract

A brand is an important intangible asset of a modern enterprise. It represents a segment of intellectual capital, that is, the relational intellectual capital of a company and affects its financial performance. In addition to influencing the market value, the brand value also determines the future growth and development of the business. Therefore, there are various entities that are interested in brand valuation, primarily the management and external stakeholders of the company. Brand valuation methods can be broken down into models that seek to determine the financial value of a brand, which are traditional methods, and methods based on consumer behavior. The former include yield, market and cost methods, while the latter include direct and indirect methods. The aim of the paper is to emphasize the importance of determining brand value for modern businesses, bearing in mind that successful businesses have a significant difference between market and book value. It will also highlight key methods and approaches in brand valuation as important determinants of a company's total intellectual capital.