Assessment and analysis of the cost of internally generated goodwill and influence of its components
Journal Title: Економічний аналіз - Year 2017, Vol 27, Issue 1
Abstract
The article is devoted to goodwill as a new and current accounting and analytical category. The essence of this concept is determined on the basis of two approaches which are the most prior in economic literature. The main components of goodwill that form its pricing and can affect the effectiveness of the entity are isolated. The essence of the method of excess profits is determined to detect the value of internally generated goodwill. Strengths and weaknesses of its implementation are identified. It is illustrated the mechanism of the method for determining the presence of goodwill on the basis of data reporting by holding "Metinvest" as one of the leading representatives of mining industry of Ukraine. It has been done in order to identify the real state of enterprise efficiency and distinguish key factors that influence the formation of the company's business reputation.
Authors and Affiliations
Yevhen Ionin, Mariia Klepakova
A credit strategies as the basis for efficient functioning of banks
Introduction. One of the most important and urgent tasks of stable operation of banking institutions in Ukraine is the need to investigate loan strategies to ensure adequate credit resources of real economic sector. Pu...
Management of investment processes on financial markets
Introduction. Significant importance of the modern research of investment processes in modern financial markets has determined the interrelations of the financial and industrial sectors of the national economy. We have s...
Стимулювальні важелі створення енергозберігальної політики промислового підприємства
Вступ. Ринкові принципи використання енергоресурсів спонукають вітчизняних виробників шукати нові шляхи розвитку підприємств. Упровадження енергозберігальних заходів надає змогу підвищити ефективність використання енерго...
Strategic model of effective management of financial and economic potential of iron ore enterprise
Introduction. The success and effectiveness of industrial enterprises functioning largely depends on its financial and economic potential and the efficiency of its use, distribution and accumulation. However, some aspect...
Personnel management subsystem as a component of agricultural organizations management
Introduction. The practice of modern enterprises activity suggests that it is impossible to ensure the efficiency and competitiveness of the organization as an integral system without effective personnel management. Howe...