ГУДВИЛЛ: ЭВОЛЮЦИЯ ПОДХОДОВ К ПОНИМАНИЮ ЭКОНОМИЧЕСКОЙ СУЩНОСТИ, ХАРАКТЕРИСТИКА ЕГО СОСТАВЛЯЮЩИХ, ОСОБЕННОСТИ ФОРМИРОВАНИЯ
Journal Title: Теоретичні і пракичні аспекти економіки та інтелектуальної власності - Year 2017, Vol 1, Issue 15
Abstract
M. Kravchenko, O .Tsygankova. Goodwill is the evolution of approaches to understanding the economic essence, the characteristics of its components, the features of formation. In this article the conceptual apparatus of the term "goodwill", a study of its economic nature are considered. The stages of the evolution of approaches to understanding the economic essence of goodwill, the origin of this concept and the evolution of the notion of it in domestic and foreign centuries-old practices are given. Several stages of the development of this concept are singled out: pre-normative, normative, harmonious. The utterances of English, French and American authors are regard for understanding of the category of "goodwill", in particular G. Fossett, R. Bifell, as well as W. Harris, F. Mor. The need to distinguish between “goodwill” and “business reputation” is proved as the latter was put into circulation during the period of the existence of the USSR and has become obsolete in modern conditions. The characteristics of the constituent parts of goodwill and the form of its expression are given. Also, the work presents modern approaches to understanding the notion of "goodwill", in particular, as assets, capital of a firm that can not be measured; an intangible asset, which is the difference between the cost of the organization in the balance sheet and its current price; a set of intangible assets whose presence provides competitive advantages for enterprises and provides an opportunity to obtain additional income, etc. The analysis of the role is carried out, and its practical significance is considered on the example of the experience of Ukrainian and foreign business-projects and enterprises.
Authors and Affiliations
Maryna Kravchenko, Olga Tsygankova
Keywords
Related Articles
- EP ID EP446022
- DOI -
- Views 55
- Downloads 0
БУХГАЛТЕРСКИЙ УЧЕТ КАК ПРОФЕССИОНАЛЬНАЯ ДЕЯТЕЛЬНОСТЬ
G. Bessonova, V. Kozlova. Accounting as a professional activity. The article describes the role and importance of a professional accountant at enterprises of all forms of ownership, the ability to perform the basic funct...
ДОСЛІДЖЕННЯ СУЧАСНОГО ІННОВАЦІЙНО-ІНВЕСТИЦІЙНОЇ СТАНУ ПІДПРИЄМНИЦЬКОЇ ДІЯЛЬНОСТІ В УКРАЇНІ
L. Kapranovа, P. Soloshenko. Research of the modern innovative and investment state of entrepreneurial activity in Ukraine An attempt is made to determine the current state of the innovative and investment state of entre...
Optimization of maintenance activities as a factor in increasing the competitiveness of large corporate structures in the industry
The paper considers the influence of the effectiveness of the repair work on the level of competitiveness of industrial enterprises. It was determined that the main ways to optimize maintenance activities of industrial e...
ЕКОЛОГІЧНА КОНКУРЕНТОСПРОМОЖНІСТЬ ТЕРИТОРІЙ ЯК УМОВА СТАЛОГО РЕГІОНАЛЬНОГО РОЗВИТКУ
A. Chechel. The environmental component in assessing the competitiveness of the regions as a condition for sustainable regional development. In this article, it is proved that the environmental factors, along with econo...
On the question of the properties of monetary counterparts
The article deals with the analysis of the properties of monetary analogues. It was shown that contemporary virtual money in its variety, unlike other types of money is capable of altering the entire concept of money bei...