Valuation of brands from a financial point of view

Abstract

In case of many companies it can be stated that a dominant part of the firm value is generated by the firm’s brands. Therefore, valuing these brands becomes more and more importance. There is a wide and deep international literature in this field, which has only partly been adopted by Hungarian authors so far. In this article the author introduces the mostly used brand valuation methods using own calculation formulae and illustrative sample calculations.