ENHANCEMENT OF ASSESSMENT OF THE INTANGIBLE ASSETS OF THE COMPANIES BY MEANS OF SUBTLE SETS

Andrei Diamandescu, Ion Ioniță

Abstract


The reason for approaching this topic in our article starts from the fact that the value of goodwill (GW), which is an indicator that expresses the intangible value of the company, that is a factor with essential contribution to the company’s market value, is determined through a method which we consider to be imprecise – respectively as difference between the price of sale of the asset and the value estimated by the evaluator. Or, the result obtained by this method is not accurate, and it does not answer the knowledge and information needs of the manager. In this article, we refer to the fact that managers also want to know, besides the GW, the factors that contributed to its achievement and factors that contributed to its achievement and in what percentage. The need appears more important in cases of the sale of companies when both the buyer and the seller are interested in establishing a fair price, based on the market value of the company in question. Starting from this practical requirement, the authors plan to elaborate econometric models based fuzzy set, by which they would determine the right level of the goodwill and to provide information in connection with the generating factors

Keywords


goodwill, fuzzy sets theory; subtle sets theory; movable assets; tangible assets

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References


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DOI: http://dx.doi.org/10.12955/cbup.v5.910

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