Acta academica karviniensia 2017, 17(2):17-25 | DOI: 10.25142/aak.2017.010

Existuje způsob, jak učinit goodwill vhodnějším pro účely manažerského rozhodování?

David Čevela

University of Economics in Prague, Faculty of Finance and Accounting, W. Churchill Sq. 4, 130 67 Prague, Email:xcevd00@vse.cz

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.

Klíčová slova: allocation, goodwill valuation, primary goodwill, secondary goodwill

JEL classification: M41

Vloženo: 23. leden 2017; Přijato: 31. květen 2017; Zveřejněno: 30. červen 2017  Zobrazit citaci