Group AHP in Ranking Intangible Assets: Study of Chemical Industry

Document Type : Research Paper

Authors

1 PhD Student, Marketing Business Management, Department of Management, Faculty of Administrative Sciences and Economics, University of Isfahan.

2 Assistant Professor, Marketing Management, Department of Management, Faculty of Administrative Sciences and Economics, University of Isfahan.

Abstract

The value of firms is positively dependent on the evaluation of intangible assets, and the traditional models have obscured the appreciation of the assets of these assets, which are not considered. The purpose of this paper is to create a clear path for the ranking of intangible assets with a focus on their brand values. The sample consisted of 10 companies in the group of chemical products in the period of 2012 to 2016. The model used in this study is to rank the group AHP and to calculate the brand value of the company's intrinsic value model using a three - step cash - earning discount model and the EPS model of each contribution to the brand. The results show that intangible assets related to marketing, contract, technology, consumer and arts were prioritized. It also offered a financial model for brand valuation with the profitability approach of each contribution to the brand.

Keywords

References

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History

  • Receive Date: 26 January 2019
  • Revise Date: 20 May 2019
  • Accept Date: 27 May 2019

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