An ontological approach to assessing a company’s business reputation

DOI: 10.33917/mic-4.117.2024.72-82

Asset management of a company as a set of its property rights is an important process of economic life. Asset analysis and valuation is important for making management decisions. The valuation of the company’s assets is complicated by the fact that the assets are considered as part of a functioning complex or as an independent type. Since a fair assessment increases the reliability of the conclusions and the significance of the appraiser firm, the formalization of its conclusions should be based on ontology terms used for internal coding of user knowledge.

The evaluation of intellectual property objects is conditioned by the requirements of the market in the relations of economic entities. Since a fair assessment increases the reliability of conclusions based on ontology terms used for internal coding of user knowledge, the article focuses on the results of intellectual activity, which differs in legal content and a number of features of reflecting intangible assets in accounting. Based on the practice of creating ontologies, it is impossible to assert that there is a single universal approach that would contribute to an absolutely successful result, but for appraisers this method seems to be the most optimal.

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