The Valuation of Brands

Abstract

A storm of controversy has been created by Rank Hovis McDougall′s decision to capitalise its brands, including those developed within the group. The case for capitalisation is presented, and its implications and alternative methodologies discussed. A model of the actual methodology used is offered, followed by advice about the decision to value brands.

Citation

Murphy, J. (1989), "The Valuation of Brands", British Food Journal, Vol. 91 No. 2, pp. 9-11. https://doi.org/10.1108/EUM0000000002274