search query: @author Günther, T. / total: 7
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| Author: | Günther, T. Kriegbaum-Kling, C. |
| Title: | Brand valuation and control: an empirical study |
| Journal: | Schmalenbach Business Review
2001 : OCT, VOL. 53:4, p. 263-294 |
| Index terms: | Brands Marketing research Management accounting Germany |
| Language: | eng |
| Abstract: | In economies with a growing service sector, the importance of intangible assets like brands, customer relationships, and organizational capabilities is rapidly increasing, as is the importance of information and knowledge for the production of goods and services. New concepts in such areas as knowledge management or intellectual capital management underline the increasing importance of these "soft" production factors. Both financial and managerial accounting still focus on the "hard" production factors, especially the physical and tangible assets of the production area. From the managerial accounting perspective, the question is how a firm´s valuable intangible assets can be managed, controlled, and evaluated. |
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