BRAND IMPACT ON THE COMPANY’S FINANCIAL PERFORMANCE
There has been a major change in the company’s assets structure after the year 2000, which is reflected in the massive decline of fixed assets participation and the increase in the intangible assets participation. This change was not appropriately accompanied by accounting standards and princip...
Principais autores: | , , , |
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Formato: | Artigo |
Idioma: | English |
Publicado em: |
Faculty of Applied Management, Economics and Finance – MEF, Belgrade, University Business Academy in Novi Sad
2016-01-01
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coleção: | Journal of Process Management and New Technologies |
Assuntos: | |
Acesso em linha: | http://www.japmnt.com/images/Volume%204/Issue%201/1-brand%20impact%20on%20the%20companys%20financial%20%20performance.pdf |
Resumo: | There has been a major change in the
company’s assets structure after the year 2000, which
is reflected in the massive decline of fixed assets
participation and the increase in the intangible assets
participation. This change was not appropriately
accompanied by accounting standards and principles
that are still adjusted to the capital assets value.
Hence the accounting value of the many companies’
assets is far from its market value, which is
negatively reflected on rendering business and
investment decisions, and, ultimately, on the business
activity results. Special attention is devoted to
branding products and services in the contemporary
businesses, as a model for long-term competitive
market advantage acquisition and business and
financial performances improvement. |
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ISSN: | 2334-735X 2334-7449 |