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Valoración de marcas e intangibles

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Author Info

  • Fernandez, Pablo

    () (IESE Business School)

Abstract

En los últimos años han proliferado consultoras, libros y documentos de investigación proponiendo distintos y, a veces, sorprendentes métodos para determinar el valor de las marcas. El primer y mayor problema con el que nos encontramos al valorar una marca es el definir qué es la marca y el acotar qué margen, qué volumen de ventas, qué gastos y qué inversiones son atribuibles a la marca. Se revisan varias valoraciones de marcas y se concluye que son muy poco fiables (muchísimo menos que las valoraciones de empresas), debido a la dificultad de definir qué flujos se deben a la marca y cuáles no. Sin embargo, sí es útil la identificación, la evaluación y la jerarquización de los brand value drivers, que constituyen una herramienta gerencial para crear valor y permiten lograr marcas fuertes y con estabilidad en el tiempo. Algunas veces se valoran las marcas para transferirlas a una sociedad instrumental situada en un Estado con menor tasa impositiva. Obviamente, en estos casos el interés de la empresa es argumentar el mayor valor posible de la marca para ahorrar más impuestos.

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Bibliographic Info

Paper provided by IESE Business School in its series IESE Research Papers with number D/686.

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Length: 33 pages
Date of creation: 07 Mar 2007
Date of revision:
Handle: RePEc:ebg:iesewp:d-0686

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Postal: IESE Business School, Av Pearson 21, 08034 Barcelona, SPAIN
Web page: http://www.iese.edu/
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Related research

Keywords: valoración de marcas; aumento valor para accionistas; creación valor;

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