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№ 3/2023№ 3/2023 | Nauk. pr. NDFI 2023 (3): 77–88https://doi.org/10.33763/npndfi2023.03.077 | FINANCIAL AND ECONOMIC REGULATION MELNIK Victoria 1, PURDENKO Olena 2 1Kyiv National University of Trade and Economics
OrcID ID : https://orcid.org/0000-0001-5512-536X
2State University of Trade and Economics
OrcID ID : https://orcid.org/0000-0002-8661-5561
Assessment of the value of intangible assets in the system of franchise relations
The article is devoted to the assessment of the value of intangible assets in the system of franchise relations. The authors consider the theoretical foundation and methods of evaluation, in particular of trademark and know-how. Empirical analysis takes into account the value of physical and intangible assets, emphasizing the key role of the latter in the formation of competitive advantages. Particular attention is paid to factors affecting value, such as brand reputation and degree of innovation. The results of the article provide grounds for a conclusion about the effectiveness of franchising as a tool for business development and highlight the prospects for its further expansion in the context of market trends. The priorities of the application of approaches to the assessment of intangible assets and intellectual property objects have been systematized. A statistical assessment of the franchising market was carried out in 2018-2022. The article presents methodical approaches to the assessment of intangible assets. The authors unified the methods of estimating the value of intangible assets in franchising. Also, within the framework of the study, the main economic properties of intangible assets are outlined, in particular, they are: intangible nature, exclusivity and ownership rights, significance for business, validity period and limitations, cost and depreciation, preservation and management legal regulatory regime, etc. The authors focused attention on the aspect that assessing the value of intangible assets in franchise relations is a complex task that requires a comprehensive approach and consideration of various factors. The article emphasizes the aspect that the study of empirical aspects and the analysis of real scenarios will contribute to the further improvement of assessment methods and the expansion of understanding of the role of intangible assets in the franchising system. Keywords:franchising, franchisor, franchisee, franchise activity, intangible assets, goodwill JEL: Р13
Melnik V. . Assessment of the value of intangible assets in the system of franchise relations / V. Melnik , O. Purdenko // Наукові праці НДФІ. - 2023. - № 3. - C. 77-88. | Article original in Ukrainian (pp. 77 - 88) | Download | Downloads :113 |
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