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Berücksichtigung des Markenwertes im Rahmen der Unternehmensbewertung: Eine kritische Analyse

Berücksichtigung des Markenwertes im Rahmen der Unternehmensbewertung: Eine kritische Analyse

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 1,3, Heinrich-Heine-Universität Düsseldorf, Sprache: Deutsch, Abstract: Während allgemein anerkannt ist, dass der Marke eines Unternehmens eine erhebliche unternehmerische Bedeutung zukommt und der Wert der Marke einen beträchtlichen Teil am Unternehmenswert darstellt, wird die tatsächliche Ermittlung des Markenwertes in der einschlägigen Literatur und in der Praxis nur rudimentär behandelt. Dabei stellt die Marke und deren Wert einen fundamentalen Treiber der Wertschöpfung dar und erfordert deshalb ein langfristiges strategisches und operatives Controlling. Nach einer Studie von PricewaterhouseCoopers Deutschland (PwC) und Prof. Henrik Sattler beläuft sich der durchschnittliche Anteil des Markenwertes am Unternehmenswert auf ca. 56 %. Dieser Wert wurde jedoch nur von 25 % der befragten Unternehmen auch tatsächlich ermittelt. Als Gründe hierfür werden unzuverlässige Bewertungen und ein hoher Kosten- und Zeitaufwand angeführt. Ebenso wird die Aussagekraft eines Markenwertes durch mittlerweile ca. 30 verschiedene Modelle, die seit den 80er Jahren entwickelt wurden, aufgrund hoher Volatilitäten im Ergebnis negativ beeinträchtigt. Ein allgemein anerkanntes System zur Bewertung einer Marke konnte sich bisher nicht herausbilden, obwohl der Wert der Marke u. a. bei Unternehmens- und Markenakquisitionen, Markenschutzrechtsverletzungen oder auch bspw. bei der Ermittlung eines "Fair Value" (beizulegender Zeitwert) zum Zwecke der Bilanzierung durchaus eine fundamentale Rolle spielt. Von diesem Hintergrund soll sich die vorliegende Arbeit mit den bisher wesentlichen Ansätzen zur Bewertung des immateriellen Werts der Marke auseinandersetzen und diese kritisch auf ihre Aussagekraft im Rahmen der Betrachtung des Unternehmenswertes und deren Verwertung bei der Bewertung untersuchen. Der Autor ist Diplom-Kaufmann und Consultant in einer internationalen Unternehmensberatung.


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Product Details
  • ISBN-13: 9783638869133
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 154 gr
  • ISBN-10: 363886913X
  • Publisher Date: 03 Dec 2007
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Sub Title: Eine kritische Analyse
  • Width: 148 mm


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Berücksichtigung des Markenwertes im Rahmen der Unternehmensbewertung: Eine kritische Analyse
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