Detail publikace

Goodwill, the problematics of determination of its value within the marketing strategy

DOHNAL, R. HANUŠOVÁ, H. LIPOVSKÁ, Z.

Originální název

Goodwill, the problematics of determination of its value within the marketing strategy

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

The meaning of Goodwill is not the same in the world but generally is considered to be an integral part of the company's value and company assets mainly intangible assets. The authors' definitions differ. In the world, for example, they are J. M Yang, D. C. Mueller, H. P. Hughes. In the Czech environment, it is Zelenka, Kincl, Foret and Kulil. The authors refer to the definition of Kulil, according to which the authors will continue to work. Goodwill is related to the implemented marketing strategy in all cases. This connection is done consciously or the management of the company does not even realize it. This whole process takes place independently of his will. There is a direct link between Binding Goodwill and marketing strategies in the internal external environment of the enterprise. A key issue for a business asset is the valuation method or more accurately assessing the present value of goodwill. There is also a need for an annual review of goodwil valuation to capture its development in the context of marketing startegies, from its growth to the decline and emergence of badwil. The prevailing valuation through book value is inappropriate. The description of the current situation in the Czech Republic is complicated by the fact that goodwil expresses itself as the difference between the accounting and the market price. It can be used and recorded only in cases when the company was acquired. With regard to goodwil and implemented marketing strategies, this is a poor condition. The link between the value of goodwill and the marketing strategy should be captured in the valuation methodology. The existing methodology allows the use of a number of methods. Comparing these methods leads to recommendations that optimally meet the requirements to capture the nature of development and the value of goodwill.

Klíčová slova

Goodwill; Value; Marketing Strategy

Autoři

DOHNAL, R.; HANUŠOVÁ, H.; LIPOVSKÁ, Z.

Vydáno

14. 2. 2019

Nakladatel

Varazdin Development & Entrepreneurship Agency

Místo

Varazdin, Chorvatsko

ISSN

1849-7535

Periodikum

Book Series: International Scientific Conference on Economic and Social Development

Ročník

2019

Stát

Chorvatská republika

Strany od

749

Strany do

756

Strany počet

8

BibTex

@inproceedings{BUT169974,
  author="Radek {Dohnal} and Helena {Hanušová} and Zuzana {Lipovská}",
  title="Goodwill, the problematics of determination of its value within the marketing strategy",
  booktitle="International Scientific Conference on Economic and Social Development",
  year="2019",
  journal="Book Series: International Scientific Conference on Economic and Social Development",
  volume="2019",
  pages="749--756",
  publisher="Varazdin Development & Entrepreneurship Agency",
  address="Varazdin, Chorvatsko",
  issn="1849-7535"
}