THEORETICAL AND METHODOLOGICAL APPROACHES TO THE ANALYSIS OF THE GOODWILL STRUCTURE
Abstract
The term “goodwill” is the reflection of the trust relationships between different groups of stakeholders of the company, and became one of the key indicators in evaluation of company value. As a result of the morphological analysis of the papers, in which nature of goodwill is analysed, the author concluded that the researchers often take into account factors such as: business contacts, a loyal customers database, prestige of brands, quality of management system and management technology, reputation. The author believes that these factors are not representative enough and fully reveal significant information on company’s activity results. Three aspects are offered to be considered in a process of goodwill analysing: economic, environmental and social. These aspects are foundation for indexes system of goodwill components appraisal that offered.
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