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Au-delà de la mondialisation

C. CAUVIN

Edition L'harmattan

2016



Brand Valuation

Brand Valuation

L. PAUGAM, P. ANDRÉ, H. PHILIPPE, R. HARFOUCHE

Routledge

2016



In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex intangible asset, and their valuation is a difficult task requiring a variety of expertise: legal, economic, financial, sector-specific and marketing.Using rigorous methodologies, an analysis of the world of the new economy and an inquiry into the limits of modern valuation technics, this book offers empirical and theoretical background to the key issue of brand valuation. It provides answers to the many questions that arise when attempting to value a brand: How to understand the origin of brand value? How to assess its value objectively? Why valuations of some brands by consulting firms differ so widely? How to understand that some brands are valued millions of euros when the companies that own them are losing money?Brand Valuation explains the economics and finance factors explaining the value and volatility of brands and presents the most commonly used methodologies to value brands such as the cost methods, the excess earnings approach, the relief-from-royalty method or the excess revenue approach. The methodologies covered are illustrated with numerous examples allowing the reader to grasp the advantages and limits of each valuation techniques. The book presents the relevant context of brand valuation including the applicable existing accounting and valuation standards and also discusses the models developed by consulting firms

Performance Management and Control

V. MALLERET, J. MERIC

Dunod, Paris

2016



Performance Management and Control

translated in English from Contrôle de gestion - des outils de gestion aux pratiques organisationnelles, Dunod, Paris, 4e ed.th ed., 2013

H. LONING, V. MALLERET, J. MERIC, Y. PESQUEUX

Dunod, Paris

2016



This book introduces the tools and systems of management control used in organisations today. The focus is on how managers implement and use management control systems (MCS).It is structured in three parts, addressing different perspectives:1. Which organisational structure should we choose, and for which type of management control? How have organisational structures developed in recent decades? What is the impact of these organisational changes on MCS?2. What performance measurement and management systems (PMMS) do managers and management accountants use? What are financial performance measurement systems and how do they work? What are strategic and operational performance measurement systems and how do managers use them?3. Who is the management accountant? What does he or she do?The book emphasises the social, behavioural and situational dimensions of management control. It offers many practical examples and case studies,with solutions and discussions. It provides students with insights into business life and a better understanding of control practices

Evaluation financière de la marque

Evaluation financière de la marque

H. PHILIPPE, L. PAUGAM, D. AGUILAR

Economica

2014



Dans notre économie tournée vers l immatériel, les marques sont probablement l actif le plus fréquemment rencontré. Elles sont aujourd hui perçues comme une composante essentielle de la valeur financière des entreprises. Pourtant la marque est un actif immatériel complexe et son évaluation demeure un exercice délicat mobilisant une variété de connaissances : juridiques, économiques, financières, sectorielles et marketing. À partir de méthodologies rigoureuses, d une analyse du monde de l économie de l immatériel et d une réflexion sur les limites des technologies modernes d évaluation, cet ouvrage donne un éclairage théorique et opérationnel aux problèmes soulevés par l évaluation financière des marques. Il permet de répondre aux interrogations sur la valeur financière de la marque. Comment peut-on l appréhender ? Comment estimer sa valeur de façon objective ? Comment comprendre que certaines marques sont valorisées pour des millions d euros, alors que les sociétés qui les portent sont en pertes structurelles ? Cet ouvrage s adresse aux analystes financiers, auditeurs, préparateurs de comptes, dirigeants ainsi qu aux étudiants


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