Abstract:
The role of brand valuation as an intangible asset in the structure of enterprise assets
is substantiated. The role of the brand as a marketing asset in the capitalization of the enterprise is
indicated. Problems of practice of recognition, estimation, protection, revaluation of intangible
assets and a brand in Ukraine in comparison with foreign approaches in this sphere are formulated.
The main problems of implementing the brand valuation methodology in the practice of
Ukrainian enterprises include the use of a standard valuation of intangible assets, the lack of a
standard for valuation of intangible assets, as well as the lack of uniformity in approaches to the
management of intangible assets in general and brands in particular. One of the serious problems is
the lack of harmonization of terminology in the field of valuation of intangible assets with
international valuation standards.
It was substantiated the three most common methodological approaches to brand assessment:
costly, comparative and profitable. The analysis showed that in the world practice it is accepted to
use an income approach to brand valuation, in which the determination of value is based on the
discounted value of cash flows. Applied examples of the application of this brand value assessment
method are considered.
Based on the brand assessment methods discussed above, a number of methods have been
proposed that allow taking into account the shortcomings of generally accepted approaches. The
following brand assessment methods are proposed, which can be implemented in the practice of
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assessing local and global brands: a method for assessing the value of brands using points; method
of calculating the book value of the brand and the cost of its replacement; brand value assessment
method using market transactions; brand value index model.
