Incorporeal Property of a Business Company Cover Image

НЕМАТЕРИЈАЛНА ИМОВИНА ПРИВРЕДНОГ ДРУШТВА
Incorporeal Property of a Business Company

Author(s): Marina Stefanović
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Правни факултет Универзитета у Нишу
Keywords: incorporeal (immaterial) property; evaluation methods; market value; accounting value

Summary/Abstract: In today’s world, there is hardly a single company or some other business entity which does not have some kind of incorporeal (immaterial) property, which is used in their daily business activities and operations. For numerous organizations, knowledge is becoming the most significant source of social and economic development, as well as the most powerful weapon in the ever-lasting battle for competitive advantage. The need to estimate the value of a company’s immaterial property stems from the needs of the company management. The adequate evaluation of immaterial property facilitates the management process in terms of providing feedback information to the company management to take appropriate action, to improve the existing and develop new business strategies, and to promote the business operations at large. Accordingly, the immaterial property has the central position today in considering the company long-term development strategy based on the allocation of deficient resources.

  • Issue Year: LIX/2012
  • Issue No: 59
  • Page Range: 249-272
  • Page Count: 24
  • Language: Serbian