Home  Journals  Economic Analysis: Theory and Practice  5(170) - 2010 February

The modified methods of cost approach in the Russian industrial enterprises’ trademarks valuation

Available online: 12 February 2010

Subject Heading: ESTIMATION OF THE INTANGIBLE ASSETS

JEL Classification: 

With the increasing role of enterprise management based on the value of all its assets, including intangible, the need to explore approaches and methods of industrial enterprises’ trademarks valuation has become essential.
     In the article the author identifies the main stages of the life cycle of product, marked by the industrial enterprises’ trademark and defined the stage of maximum reliability obtained through the cost approach results.
     The analyzed and proposed modification of the basic methods of cost approach to assess the value of industrial enterprises’ trademarks through adjustments in the basic formula.
     In the conclusion we can observe the findings and advantages and disadvantages of the analyzed approach.

Keywords: trade mark, value assessment, cost approach, industrial enterprises, product life-cycle, depreciated replacement costs, reproduction costs, loss of value

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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