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Abstract
At a time of the digitalization and the development of a platform economy, the number of Internet companies operating in the field of trade is constantly growing. Intangible assets, in particular the brand, have an increased relative importance in the value structure of such enterprises. The article considers the problem of reliable assessment of the brand of internet-based trade enterprises. It is noted that branded products find their way to the buyer faster, enjoy more confidence and allow to maintain a long-term relationship with the buyer. The underlined importance of usage the results of brand evaluation for strategic management of the enterprise, determining the effectiveness of marketing activities and for the purposes of sale or reorganization of the enterprise. The main approaches to brand valuation have been studied, and limitations on the application of existing methods for estimating the value of brands of online trading companies have been identified. Most of the limitations on the use of brand valuation methods are due to the unavailability of the information needed to calculate. The comparative analysis of the methods of cost and profit evaluation of brands allowed us to conclude that, in essence, they are a retrospective and promising methods of evaluation. A profitable approach is necessary to use, although it is more time consuming and labor intensive and has more assumptions. The most suitable for profitable valuation methods for e-commerce companies are the methods of premium price and premium volume. The premium price method is the most objective, it is based on statistics. The premium method allows you to determine the size of future financial flows received from the brand. The need for simultaneous application of the cost method is emphasized, as in contrast to offline commerce, e-commerce is highly dependent on advertising on the platform itself and especially on customer feedback. The cost approach is based on determining the costs of creating, maintaining and protecting the brand. Our own method of valuing the brand of an e-commerce company has been proposed.
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