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AAK - Acta academica karviniensia

číslo 2017/2
IS THERE A WAY TO MAKE GOODWILL A MORE SUITABLE SUBJECT OF THE COMPANY DECISION-MAKING?
[Existuje způsob, jak učinit goodwill vhodnějším pro účely manažerského rozhodování?]
ISSN:
1212-415X (Print)
2533-7610 (Online)
Year [Rok]:
2017
Volume [Ročník]:
XVII
Issue [Číslo]:
2
Authors [Autoři]:
David Čevela
Abstract [Abstrakt]:
The paper examines goodwill as a potential subject of management decision-making. It begins with a premise that although goodwill can be of a very high value it is often kept in books without much interest of a company management. This reflects the fact that goodwill emerges as a result of past events and is therefore in only a very limited way useful for company management, which is mostly concerned with a company’s future rather than the past. The paper therefore identifies primary (i.e. internally generated) goodwill as a better subject of management than the secondary (i.e. purchased) goodwill. It introduces possible method of its valuation and proposes its allocation to individual cash generating units as a possible technique leading to valuable information to be used by management in managing a company’s performance.
Keywords [Klíčová slova]:
allocation, goodwill valuation, primary goodwill, secondary goodwill.
JEL classification [JEL klasifikace]:
M41
Page range [Rozpětí stran]:
17 - 25
Full version [Plná verze]: