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烙記估價從品牌和烙記經濟學家書英文(pdf 13頁)

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估價, 品牌, 經濟學家
烙記估價從品牌和烙記經濟學家書英文(pdf 13頁)內容簡介
“If this business were split up, I would give you the land
and bricks and mortar, and I would take the brands and
trade marks, and I would fare better than you.”
— John Stuart, Chairman of Quaker (ca. 1900)
In the last quarter of the 20th century there was
a dramatic shift in the understanding of the creation
of shareholder value. For most of the century,
tangible assets were regarded as the main source
of business value. These included manufacturing
assets, land and buildings or financial assets such
as receivables and investments. They would be
valued at cost or outstanding value as shown in
the balance sheet. The market was aware of intangibles,
but their specific value remained unclear
and was not specifically quantified. Even today,
the evaluation of profitability and performance of
businesses focuses on indicators such as return on
investment, assets or equity that exclude intangibles
from the denominator. Measures of price relatives
(for example, price-to-book ratio) also exclude
the value of intangible assets as these are absent
from accounting book values.
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