METHODICAL ASPECTS OF VALUATION THE COST OF GOODS AND SERVICES AS INTELLECTUAL CAPITAL INNOVATION ECONOMY

Анотація

The article is devoted to the study of the economic essence of estimating the value of a sign for goods and services as one of the important procedures of an innovative economy. The concept of a trademark as a powerful factor of competitiveness of the enterprise is highlighted. The functional purpose and real possibilities of its use are defined: advertising of goods, guaranteeing the quality of goods and protection against unfair competition or counterfeiting. The purpose of estimating the value of a trademark is considered, taking into account the financial and marketing concepts of evaluation. It is determined that they conduct such a procedure in the case of valuation of intangible assets of the enterprise as a whole, in order to dispose of the rights to a trademark and in cases of resolving conflicts that may be related to the illegal use of another's trademark. It is established that the financial concept is a quantitative objective assessment of the value of a trademark, and the marketing concept of evaluation is aimed at investigating the effectiveness of the marketing strategy and its tools for managing the trademark as a brand. A variety of approaches and methods for assessing the value of a trademark are summarized and analyzed. It is revealed that the presented methods are based on the use of information about additional incomes of the enterprise related to the use of the trademark; about the costs of its development and promotion of the product under this trademark; on the conditions of similar transactions taking place on the market.

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