Оценка на признаването на бренда – подходи и предизвикателства
Assessment of recognition of the brand - approaches and challenges

Summary/Abstract: In the past twenty years new generation of companies emerged, with value, generated out of their intangible assets. The brand is a strategic asset with a value highly correlated with the company value. Due to the optimization of the market portfolio and strategic positioning, pricing of mergers and acquisitions, as well as determining the percentage of royalty deductions for businesses the financial value of brands should be assessed. Although there is a variety of methodologies in this area, most of them are primarily qualitative and do not provide quantitative assessment. There is no consensus on the standard valuation practices. In this regard the key financial approaches to assessing the value of the brand are systematized and analyzed and the basic methods within the discussed approaches are classified. The advantages and disadvantages of each one are specified and the challenges to the assessment of this intangible asset are deducted.

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