如果你不熟悉这个概念 企业估值 or looking to learn more about the topic, you may quickly find that determining the real value of a business isn’t an easy task. Your company’s assets 和 liabilities can help you determine a baseline value, but there’s so much more that goes into a business than the physical assets. Goodwill accounts for all the intangible value of a business. Knowing what it is 和 how to calculate can assist business owners to determine the real 和 future value of their business. This blog provides a brief overview of goodwill 和 its impact on your company’s value.
什么是商誉?
Goodwill is the collection of a company’s intangible assets. You can’t physically see goodwill 和 its not quantifiable. You may be asking yourself, what good is it then? What could be the use in knowing the worth of something that can’t be measured?
The intangible assets that make up goodwill are extremely valuable to your company. They are what makes your company unique. Some of the assets your company may excel in include:
- 品牌
- 声誉
- 客户关系
- 知识产权
- 专有技术
- 劳动技能
- 员工关系
Although these assets can’t be measured traditionally, 通过他们带来的收入, they greatly affect a company’s financial well-being. Companies with a good reputation receive more business than a company with a poor reputation. A company with a very skilled labor force can create more products with better quality than a company with an unskilled labor force.
The assets 和 valuation of goodwill are subjective to each individual company. It’s not always apparent what intangible assets are valuable to your company. Usually it takes a third party interested in buying the company to pinpoint its worth. 例如, Facebook once purchased Farm Bureau’s URL, fb.Com，售价8美元.500万年. Although the website didn’t provide any additional income, Facebook’s valuation of the Farm Bureau’s URL was based on Facebook’s desire to use the tool themselves.
如何计算?
There are many ways to calculate goodwill. The most agreed upon way to calculate a company’s goodwill is during a merger or acquisition. This is because it is the only time goodwill appears on a balance sheet. It can be calculated by finding the difference between a company’s purchase price 和 its book value. Book value is the company’s assets minus its liabilities. 它应该是这样的:
Goodwill = Purchase price – (Assets – Liabilities)
例如, if 公司 A is bought for $40 million 和 has a book value of $32 million, the company’s goodwill is worth $8 million.
在其他情况下, the methods of calculating goodwill are subjective to the individual companies 和 accountants. Some argue valuations can only be determined by a third party while others think valuations can be useful from both internal 和 external parties.
现在?
估值 can become complicated quickly. 委员,葡京会手机app下载 & Michell has a number of certified business valuation professionals (CVAs) that can assist you with the valuation process 和 walk you through the procedures.
Please contact Tom Bailey via our online 触点形式 了解更多信息.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
