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Comment déterminer un taux de redevance de marques ?

Author

Listed:
  • Edouard Chastenet

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Franck Berger

Abstract

Dans une économie de plus en plus immatérielle, le capital marque, véritable levier de performance, est devenu l'un des principaux actifs des entreprises. Ce capital, associé à un nom ou à des représentations graphiques voire symboliques, recouvre des dimensions particulièrement valorisées par le marché (notoriété, réputation, loyauté, ...). Le rôle de représentation des marques leur donne un statut particulier, avec une prise en compte croissante de leur contribution économique aux résultats générés par les entreprises. La détermination des flux de revenus qui leur sont attribuables apparaît ainsi nécessaire dans de nombreux contextes (comptable, fiscal, transactionnel, opérationnel), et impose la mise en œuvre de méthodes de valorisation rigoureuses.

Suggested Citation

  • Edouard Chastenet & Franck Berger, 2010. "Comment déterminer un taux de redevance de marques ?," Post-Print halshs-00753174, HAL.
    • Handle: RePEc:hal:journl:halshs-00753174
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    Keywords

    Redevances; Marques;

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