Accounting and analytical support for evaluation and management of goodwill at enterprises of the hotel and restaurant business

Authors

  • M. V. Kiriya

Keywords:

goodwill; business reputation; internal goodwill; external goodwill; positive and negative goodwill; goodwill assessment methods; internally created assets; accounting; analysis; accounting and analytical support

Abstract

The qualification work is devoted to the study of key issues of accounting and analytical support for the evaluation and management of goodwill of enterprises. Scientific opinions on the essence of the concept of "goodwill" and "business reputation" have been studied. A historical analysis of its formation in the scientific world space, its normative justification, was carried out. An analysis of modern methods of goodwill assessment was carried out.

Published

2024-02-21

Issue

Section

Спеціальність 071 Облік і оподаткування