Assessment and analysis of the cost of internally generated goodwill and influence of its components

Yevhen Yevhenovych Ionin, Mariia Oleksandrivna Klepakova


The article is devoted to goodwill as a new and current accounting and analytical category. The essence of this concept is determined on the basis of two approaches which are the most prior in economic literature. The main components of goodwill that form its pricing and can affect the effectiveness of the entity are isolated. The essence of the method of excess profits is determined to detect the value of internally generated goodwill. Strengths and weaknesses of its implementation are identified. It is illustrated the mechanism of the method for determining the presence of goodwill on the basis of  data reporting by holding "Metinvest" as one of the leading representatives of mining industry of Ukraine. It has been done in order to identify the real state of enterprise efficiency and distinguish key factors that influence the formation of the company's business reputation.


goodwill; business reputation; the impact of goodwill components; analysis of goodwill; approach excessive profits; Metinvest

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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