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Marketing - Brand Value & Brand Valuation


Brand Valuation and Control: An Empirical Study Brands represent very important intangible assets, that have been especially in the light of marketing research. We use an empirical survey, based on 132 German companies with brands, to investigate the state of the art of brand accounting, brand control, and brand valuation. The focus of our study is the general perception of brands as an (intangible) asset and as an investment, the organization of brand management, the valuation of brands for internal control purposes, and the tactical and strategic performance measures for brand management. We also examine the budgeting process, the brand-related decision making and the underlying incentive systems. Our results show a gap between the perception of brands as valuable intangible assets and the implementation of an adequate management control process (implementation gap). Our study discusses implications for better strategies in brand management and control that can also be used in the management control process of other intangible assets.
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Copyright 2001 Recklies Management Project GmbH
Status: 21. Januar 2014