期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：02
出版社：University of Oradea
摘要：In this paper, we proposed to demonstrate the possibility of correct determination of the goodwill size and
the causing factors, through the use of econometric models based on the subtle sets theory.
This thematic approach motivation starts from the fact that this factor, essential for the value of an
organization, is presently determined using a methodology which, according to its results, does not
respond to the manager’s needs for knowledge and information, whose will is not only understanding
goodwill’s value, but also its contributing factors and, if possible, their weight. The need is especially
important for sales organizations where both the seller and the buyer expect to assess a correct price
based on the market value of the organization. Starting from this practical requirement, the authors aim to
develop and apply econometric models based on fuzzy and subtle sets, which determine the level of
goodwill and provide information on the causing factors.
