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 principles t...

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Veröffentlicht in:Journal of Process Management. New Technologies 2016, Vol.4 (1), p.1-9
Hauptverfasser: Anicic, Jugoslav, Majstorovic, Aleksandar, Petrovic, Vesna, Anicic, Dusan
Format: Artikel
Sprache:eng
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Zusammenfassung: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.
ISSN:2334-735X
2334-7449
DOI:10.5937/JPMNT1601001A