Računovodska in potrošnikova ocena vrednosti blagovne znamke

Rebrica, Natalija (author), Lah, Borut Marko (mentor), Tuškej Lovšin, Urška (comentor)

V moderni družbi je glede poslovanja oziroma spremljanja uspeha podjetij prišlo do pomembnega zasuka. Včasih so bili menedžerji orientirani le na spremljanje stroškov, zavedenih v izkazu poslovnega izida; večina podjetij je bila še do pred kratkim stroškovno naravnana. Ob koncu leta je bilo v poročilu pomembno le, koliko dobička je podjetje generiralo, a je le malokoga zanimalo, kaj vse se je dogajalo v ozadju marketinških oddelkov, da je do tega uspeha prišlo. V zadnjem času je opazen vzpon menedžerjev, ki se zavedajo pomembnosti, ki jo ima znamka za podjetje. Višja, kot je vrednost znamke, lažje se bo v prihodnjem letu generiral dobiček, saj se bodo lahko cene storitev/produktov dvignile; zaradi močne znamke bo podjetje vseeno obdržalo zveste potrošnike, ki preko znamke vidijo podjetje kot socialno entiteto z lastno, edinstveno, prepoznavno in pozitivno zaznano identiteto in ji pripisujejo osebnostne karakteristike. Na koncu dneva še vseeno ostaja vprašanje računovodskih oddelkov, ki se ukvarjajo s tem, kakšna je dejanska vrednost znamke, zato so marketinški strokovnjaki definirali nekaj metod ocenjevanja vrednosti znamke, ki jo pripelje vsaj malo bliže letnemu poročilu, čeprav se v bilanco stanja tako enostavno ne more vpisati. Na primeru treh znamk, ki poslujejo na trgu široke potrošnje, sem poskusila raziskati vrednost znamke. Hkrati sem opravila manjšo raziskavo med slovenskimi podjetji in ugotovila, da smo na slovenskem trgu še vedno preveč stroškovno usmerjeni. Ne prepoznavamo vrednosti in pomena spremljanja uspeha znamke, ki se na ravni potrošnikov kaže kot izredno relevantna za dolgoročno uspešnost podjetja.

• Language: Slovenian
• Keywords: računovodska vrednost znamke, potrošnikova ocena vrednosti znamke, upravljanje blagovnih znamk
• Work type: Master's thesis/paper
• Organization: FDV - Faculty of Social Sciences
• Year: 2019
• PID: 20.500.12556/RUL-109760
• COBISS.SI-ID: 36331869
• Publication date in RUL: 08.09.2019

Secondary language

• Language: English
• Title: Financial brand value and consumer based brand equity

Abstract

In modern society, there has been a significant twist in the business monitoring of business success. At times, managers were only focused on monitoring the costs recorded in the income statement; most companies have until recently been cost-oriented. At the end of the year,it only mattered how much profit the company generated, and only few managers were interested in what was happening behind the marketing departments in order to generate success. Recently, however, there has been a rise of managers who are aware of the importance a brand has for a company. The higher the value of the brand, the easier it will be to generate profits next year, as service/product prices can rise, and because of the strong brand, the company will nevertheless retain loyal consumers who see the company as a social entity with their own, unique, recognizable brand. However, at the end of the day, there is still the issue of accounting departments looking at what the true value of the brand is, so marketers have defined some methods of assessing the value of the brand, which brings it at least a little closer to the annual report, even though it is not easy to put a brand into the balance sheet. In the case of three brands operating in the FMCG consumer market, I tried to investigate the value of the brand, but at the same time I conducted a small survey among Slovenian companies and found that cost-oriented approach has still the leading role in the Slovenian market. The approach does not recognize the value and importance of monitoring the success of a brand at the consumer level, which appears to be extremely relevant for the long-term success of the business.

• Keywords: financial brand value, consumer based brand equity, brand management