Letno poročanje o vrednosti blagovnih znamk v Sloveniji

Vacac, Petra

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Title:	Letno poročanje o vrednosti blagovnih znamk v Sloveniji
Authors:	ID Vacac, Petra (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Vacac_Petra_2017.pdf (1,11 MB) MD5: F74F078749C0E54701F55407137D514F
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Glavni namen magistrske naloge je bil raziskati, ali podjetja poročajo o vrednosti blagovne znamke v svojih letnih poročilih. Za dosego namena magistrske naloge smo si zastavili cilje v teoretičnem in empiričnem delu magistrske naloge. V teoretičnem delu magistrske naloge smo najprej proučili in predstavili pojem intelektualne lastnine, izpostavili nekaj definicij blagovne znamke ter opredelili blagovno znamko kot neopredmeteno sredstvo. V nadaljevanju smo predstavili vrednost in pomen blagovne znamke za podjetje ter opredelili razloge za ocenjevanje blagovne znamke. Največ pozornosti smo namenili empiričnem delu magistrske naloge, kjer smo najprej izbrali 30 blagovnih znamk in s tem posledično v raziskavo zajeli 30 letnih poročil podjetij, ki so lastniki izbranih blagovnih znamk. Nato smo izvedli raziskavo, ki je potekala tako, da smo pregledali izbrana letna poročila, v katerih smo raziskovali prisotnost poročanja blagovnih znamk. Ločeno smo pregledovali poslovni del in računovodski del letnega poročila. V poslovnem delu letnega poročila smo raziskovali po standardnem vzorcu, ali podjetja vključujejo določene informacije o blagovni znamki. V računovodskem delu letnega poročila smo raziskovali, ali je v podjetju prišlo do takšne transakcije, zaradi katere je podjetje obvezno moralo vključiti vrednost proučevane blagovne znamke. Pri tej raziskavi smo ugotovili, da v nobenem proučevanem poslovnem delu letnega poročila ni vključena vrednost blagovne znamke. Naslednja ugotovitev je, da nekatera podjetja v poslovnem delu letnega poročila vključujejo določene informacije o blagovni znamki, nekatera pa sploh ne. Prav tako je bilo ugotovljeno, da je samo v enem podjetju prišlo do takšne transakcije, da je podjetje obvezno moralo vključiti vrednost blagovne znamke v računovodski del letnega poročila.
Keywords:	blagovna znamka, vrednost blagovne znamke, neopredmeteno sredstvo, letno poročilo
Place of publishing:	Maribor
Publisher:	[P. Vacac]
Year of publishing:	2017
PID:	20.500.12556/DKUM-65539
UDC:	657.3
COBISS.SI-ID:	12772892
NUK URN:	URN:SI:UM:DK:EF1FNIYX
Publication date in DKUM:	12.07.2017
Views:	1877
Downloads:	250
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Annual reporting on the value of trademarks in Slovenia
Abstract:	The main purpose of the master's thesis was to research whether companies reported on the value of trademarks in their annual reports. To achieve the purpose of the master's thesis, we set the goals in the theoretical and empirical part of the master's thesis. In the theoretical part of the master's thesis, we first studied and presented the term of intellectual property, set out some definitions of a trademark and defined it as intangible assets. In the continuation, we presented the value and significance of a trademark for the company and defined the reasons for evaluating trademarks. The most attention was given to the empirical part of the master's thesis. First, we chose 30 trademarks and, consequently, the research covered 30 annual reports of companies which are owners of these trademarks. Then, the research was carried out during which we reviewed the annual reports, where we searched for the presence of reporting on trademarks. We reviewed the business part and the accounting part of annual reports separately. In the business part of annual reports, we researched according to the standard pattern if companies included certain information on their trademark. In the accounting part of the annual reports, we researched if there was a transaction in the company which bound the company to include the value of the studied trademark. In this research, we established that in none of the studied business parts of annual reports the value of trademark was included. The next finding was that in the business part of annual reports some companies included certain information on their trademark and some did not at all. It was also established that in only one company there was such a transaction that the company was bound to include the value of its trademark in the accounting part of the annual report.
Keywords:	trademark, value of trademark, intangible assets, annual report

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