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Markenwerte bei Unternehmensakquisitionen. Welches Verfahren eignet sich am besten für Markenintegration und Bilanzierung?

Markenwerte bei Unternehmensakquisitionen. Welches Verfahren eignet sich am besten für Markenintegration und Bilanzierung?

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Controlling, Note: 1,0, Westfälische Hochschule Gelsenkirchen, Bocholt, Recklinghausen, Sprache: Deutsch, Abstract: Diese Arbeit untersucht, welches Verfahren sich am besten für die Markenbewertung in Bezug auf die Kaufpreisermittlung, die Markenintegration und Bilanzierung eignet. Bei der Planung und Durchführung einer Unternehmensübernahme sind viele Faktoren zu berücksichtigen. Eine besondere Berücksichtigung gilt dabei der mit einem Unternehmenskauf verbundenen Übernahme von Marken, da diese in vielen Fällen fast 2/3 des Unternehmenswertes ausmachen. Daher stellen sich die Fragen, welchen Einfluss Marken auf den Kaufpreis haben, in welcher Höhe diese zu bilanzieren sind und wie übernommene Marken in das bestehende Unternehmen integriert werden sollen. Für die Bestimmung des Kaufpreises und die Bilanzierung ist eine Markenbewertung erforderlich. Da aber auch die Entscheidung über die richtige Markeneingliederung in Abhängigkeit vom ermittelten Markenwert getroffen wird, besteht eine enge Verbindung zwischen den Fragen. Zur Ermittlung von Markenwerten lassen sich in der Literatur unterschiedliche Methoden finden, die jedoch alle zu unterschiedlichen Ergebnissen führen. Dadurch sind die Unternehmen vor das Problem gestellt, die Best-Practise-Methode zu identifizieren.


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Product Details
  • ISBN-13: 9783346023797
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346023796
  • Publisher Date: 22 Aug 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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Markenwerte bei Unternehmensakquisitionen. Welches Verfahren eignet sich am besten für Markenintegration und Bilanzierung?
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