Goodwill assessment in enterprise management: innovative approaches using computer and communication technologies
Goodwill assessment in enterprise management: innovative approaches using computer and communication technologies
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企业管理中的商誉评估：利用计算机和通信技术的创新方法
DOI：
10.21272/mmi.2018.4-04
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发表时间：
2018
影响因子：
3.6
通讯作者：
V. Muravskyi
中科院分区：
文献类型：
--
作者：
Z. Zadorozhnyi;Yuliya Sudyn;V. Muravskyi
.事实证明，商誉是企业不可分割的一部分，是一种特殊的无形资产，它能给企业带来额外的利润，有助于企业竞争力的提高。事实证明，对商誉价值的管理和可靠评估商誉价值的能力是公司管理者的优先事项，计算机通信会计表格的发展为评估企业无形资产的方式和方法引入了新的调整。本文的目的是分析现有的评估方法，并考虑使用计算机技术的新方法，开发一种创新方法，以确定商誉作为企业的一系列非物质利益的价值。本文运用历史逻辑法和经济数学法对现有的商誉评估方法进行了分析、归纳和比较，论证了利用通信技术的市场法是一种创新的商誉评估方法。确定无形资产价值的每种相关方法的优缺点。事实证明，收益法将商誉视为公司未来收入的产生者，这使得用户能够将公司未来的结果作为导向，但在使用时，不可能评估当前活动中存在亏损的企业的现有商誉。对被认为是最流行的成本法的使用进行了分析，因为它允许考虑构成资产价值的费用，而且不需要人工，但它的缺点是无法迅速估计市场情况，无法将无形利益与竞争对手进行比较。值得注意的是，缺乏市场方法是商誉无形组成部分价值的数据透明度不足，但使用计算机程序和互联网技术作为提高评估效率和可靠性的决定因素，使其成为最合理的。本文的结论是，使用基于市场的方法来商誉评估将有助于最大限度地减少财务和时间资源的评估，作为部分的功能将实施的计算机程序;优化的信息流，这是由使用的通信渠道;增加的可靠性评估，这是与影响公司的外部变化的操作反应。
. It is substantiated that goodwill is an integral part of the company and a special kind of intangible asset that brings the company additional profits and contributes to the growth of competitiveness. It is proved that the management of the goodwill value and the ability to reliably evaluate it are the priorities of the company’s managers, and the development of computer-communication accounting forms introduces new adjustments in the ways and methods for evaluating the intangible assets of the enterprise. The purpose of the article is to analyse the existing methods of evaluation and consider fundamentally new approaches to the use of computer technologies in developing an innovative method for determining the value of goodwill as a set of non-material benefits of the enterprise. The article uses historical-logical and economic-mathematic methods for analysing existing approaches to goodwill evaluation, generalization and comparison to justify a market approach with the use of communication technologies as an innovative method of goodwill assessment. The advantages and disadvantages of each of the relevant approaches to determining the value of an intangible asset are identified. It is proved that the income method considers goodwill as a generator of future income of the company, which allows orienting the user to future company results, but when it is used, it is not possible to assess the existing goodwill from enterprises where there is a loss in the current activity. The use of cost method, which is considered to be the most popular, is analysed, since it allows taking into account expenses that make up the value of the asset and is labour-free, but the inability to quickly estimate the situation on the market and to compare the intangible benefits with competitors is its disadvantage. It is noted that the lack of a market approach is the insufficient data transparency on the value of intangible components of goodwill, but the use of computer programs and Internet technologies, as the determining factors in improving the efficiency and reliability of the evaluation, make it most justifiable. The paper concludes that using a market-based approach to goodwill assessment will contribute to minimizing financial and time resources for evaluation, as part of the functions will be implemented by a computer program; optimization of information flows, which is determined by the use of communication channels; increase in the reliability of the assessment, which is associated with an operational reaction to external changes that affect the company.