期刊名称：Journal of Process Management. New Technologies
印刷版ISSN：2334-735X
电子版ISSN：2334-7449
出版年度：2016
卷号：4
期号：1
页码：1-9
DOI：10.5937/JPMNT1601001A
语种：English
出版社：KD Mapro
摘要：There has been a major change in the company's assets structure after the year 2000, which is reflected in the massive decline of fixed assets participation and the increase in the intangible assets participation. This change was not appropriately accompanied by accounting standards and principles that are still adjusted to the capital assets value. Hence the accounting value of the many companies' assets is far from its market value, which is negatively reflected on rendering business and investment decisions, and, ultimately, on the business activity results. Special attention is devoted to branding products and services in the contemporary businesses, as a model forlong-term competitive market advantage acquisition and business and financial performances improvement.
关键词：intangible assets; brand; financial performances; business
