Methodical Approach to Accounting Intangible Assets and Brand Values in Marketing Pricing

Abstract

The article presents a methodological approach to the valuation of intangible assets and brand value in marketing pricing policy. This approach takes into account the specifics of the formation of intangible assets and sources of brand value in the B2B markets. It was proposed a modified ROI (Return on Investment) to assess the effectiveness of the brand promotion system as an intangible asset. It was proved the interrelation of an estimation of efficiency of marketing activity with pricing on the basis of the complex account of quantitative and qualitative characteristics of the goods. With the help of the BEST-marketing program, the most important quality characteristics of engineering products in the B2B market have been identified. Keywords: marketing pricing, brand valuation, intangible assets, B2B market, machine-building industry.