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Business reputation of the company. Business reputation

For any company, be it large or not, reputation is important. After all, she has to interact with partners, look for new clients, fight with competitors for permanent ones. Much depends on the image. Therefore, in this article we will talk in more detail about what an organization's business reputation is and what it is like.

Why do you need

How can a good reputation help a company, and is it so important? It helps in the following:

Increases the value of the company's services and products.
Attracts qualified employees to the company.
Increases the effectiveness of sales and advertising campaigns.
Provides more attractiveness for banks and allows them to withstand economically difficult times.

A respectable reputation makes banks more attractive and allows them to withstand economically difficult times.

That is why a company that wants to grow and actively develop in its direction must take care of its reputation.

The psychological image of the company

Each potential or real client represents a specific company in his own way, he develops a so-called psychological image, which is often called an image. A company's image is a complex of impressions about it.

How is it assessed

There is a concept of "goodwill". It denotes the advantages of this company, which are not its tangible assets. Business reputation is assessed based on these parameters. The difference between the price of all assets of the company, its property and the price that a potential buyer of the company is willing to pay is determined. The greater the difference, the better the business reputation.

How is it calculated

There are several methods that can be used to accurately calculate goodwill. The most famous and considered traditional is proportional. It consists in determining the difference between the price of an investor's investment and his share. The full goodwill method is slightly different. Here the difference between the price of the entire purchased business and the value of its assets is calculated. All this information is entered into a special table for calculations, where each indicator is taken into account.

What happens

Conventionally, business reputation can be divided into two large views: positive and negative. As mentioned above, goodwill is calculated by comparing the price of a business and the value of its assets. If this difference is negative, negative goodwill is taking place. If the difference is with a plus sign, this is a positive business reputation.

Naturally, every entrepreneur should strive for the second option. This will increase the value of his firm and will allow him to get more clients and partners. A positive reputation has significant influence on the credibility of the company. Damage to property, dishonest deals and deception of partners have a negative impact on the image of the company.

Eventually

We found out that the business reputation of an organization is something insubstantial and intangible. But it is very important for every company. Its protection and maintenance is one of the main tasks of the company's management. Considering this aspect is just as important as trying to get the maximum profit. A careless attitude to such a phenomenon is an example of incompetence and short-sightedness.

Business reputation an organization is its intangible asset that can help a business or, on the contrary, harm it. Basically, it is a collection of opinions about the organization of stakeholders - investors, consumers, analysts, employees, lenders, and others.

This concept can be characterized in another way. Suppose a client plans to acquire a promoted brand, but will have to pay for it several times more than all the company's assets are worth. This difference between the final amount and the value of assets is the company's business reputation.

A positive business reputation affects the profitability of an organization, its ability to withstand crises and competition, and maintain relationships with customers and partners. A negative business reputation of an enterprise deprives the business of these preferences and significantly reduces its sale value. This is why both large firms and small organizations come to understand the need and manage it.

The range of services in this area of activity is provided by the employees of the digital agency ARTOX media. Deep knowledge, understanding of all the nuances of the issue, the ability to easily navigate innovative solutions, well-coordinated team work allow us to guarantee the success of our campaigns.

Reputation, business reputation, image, goodwill: what is what?

The listed concepts are closely related to each other, although they should not be identified.

Reputation- this is the vision of the company through the eyes of ordinary users.

Business reputation of the organization- this is her "good name", which is supported by experience and rational arguments. A synonym for the concept in foreign practice is the term goodwill (goodwill). Goodwill can be calculated: it is equal to the product of the total value of the company's assets divided by the ratio of its profitability and the average profitability in the industry minus the total value of assets. These calculations allow you to determine an adequate price for the business when it is sold.

Image- this is the image of the organization that has developed in the minds of consumers. This definition is quite subjective, since people have different information about the company, and their history of relationship with the company is also different. The concept of "image" exists in the plane "like - not like", it does not affect deep social and economic characteristics organizations. Being part of business reputation, image performs an important function: a favorable image of a company can attract new customers and partners, and a positive business reputation will make them stay and convince of the reliability of the organization.

What influences the formation of a business reputation?

When assessing business reputation, dry formulas are not enough - the following factors must be taken into account:

The degree of responsibility of the company... Open communication with customers and partners, timely provision of up-to-date information about a product or service, etc., helps to get out of crisis situations. We help customers to cope with warranty issues and reputational attacks of competitors, update existing information about the brand, resolve conflicts in the legal field.
Ethical behavior... Often, company employees unknowingly harm it by posting videos on YouTube or photos on Instagram. It is important to periodically monitor publicly available information on the network and promptly respond to situations that threaten the positive reputation of the brand.
Financial security, law abiding... A company that moves away from shady management and profit-sharing schemes is less exposed to outside pressure. Often, such brands become "victims" of reputational attacks from competitors. Reputation management specialists identify negativity, identify extremist consumers at various sites and respond - expose negative opinion leaders and connect loyal users or official representatives.
Innovation. To expand the range and master new industries, the company needs to acquaint the consumer with the products and services that have appeared. In order to promote a new product, we use various PR activities - we write and publish articles on authoritative sources and in the media, create posts, groups and communities in social networks, place video content, etc. We promote this material among target audience, we involve in a constructive discussion.

Reputation components

To effectively correct and, it is necessary to influence its external and internal components.

External elements include:

Company image, the attributes that position it in the market.
Service level, the quality of the services provided. This category also includes the level of qualifications and skills of employees, their attitude towards the organization, which is announced publicly.
Company position in the information environment. "Open", public firms inspire trust among clients and avoid situations where the media gets in the way of unsubstantiated or fictitious information. ARTOX media specialists will help to bring the information field of the brand in line with the business goals of a particular organization.

Internal aspects Is all that the company discovers and regulates within itself, namely:

Corporate culture and politics... It is necessary to maintain a corporate image on the network: for example, maintain pages on social networks and cover events that are important for your company, etc.
Personnel policy . Job descriptions for company employees, the rules of personal and business correspondence and other documents regulating the activities of personnel, allow you to strengthen the protection of the business reputation of your brand. For key positions a nondisclosure agreement is signed to prove that they are serious about their reputation.
Social responsibility of the company... Communication of a brand with a consumer is a prerequisite for successful business development, and today the Internet is full of platforms for such communication. It is important to respond promptly to conflict situations related to the level of service, quality of goods, etc. For a “big” brand this can be an ordinary freelance situation, but for a “small” person it will result in a serious problem.

How and from what to protect the business reputation of the enterprise?

Creating a "good name" for a company and maintaining its status is associated with the need to improve the competitiveness of the company and attract investment. Such work requires a lot of time and effort, and only one negative review of business reputation, which will receive due publicity on the Internet, can nullify its results.

Threats can be expected from two sides:

Employees, clients, investors of the company, etc. Sometimes, when sharing their opinion about the service, working conditions, etc., people do not even suspect that they provide competitors with information about the state of affairs in their organization and reveal its secrets;
"Black" PR, sabotage - this is negative information about your company, which is deliberately published. Such publications can compromise a brand, detract from its value in the eyes of customers and partners.

Such negative "infusions" are carried out with the help of thematic and news articles, reviews, blog posts and social networks, etc.

The work of ARTOX media specialists is to promptly detect a crisis situation and set the necessary vector for it - to level it. Carrying out regular, even negative, you can competently and effectively manage.

ARTOX media: reliable protection business reputation of your company!

In 2009, our company "SBK" acquired a 100% stake in the authorized capital of the Company "SO" for 35 million rubles. at natural person the founder of the company. This operation was reflected in the accounting by the entry: D 58 Shares K76.5 Accounts receivable. In 2012, the acquired company was declared bankrupt by a court decision. Questions: 1) What postings should an accountant make when liquidating a SO company? 2) You can recognize a loss in the amount of 35 mln. when calculating income tax in 2012 or a loss occurs only in Bukh. Accounting? 3) Was it possible at the time of the purchase of the share to calculate the net assets of this company and the result to be attributed to "intangible assets" as the business reputation of the company, since with the purchase of this "daughter" our company acquired new business, new contracts, a certain reputation in the business.

1. In accounting, reflect the disposal of the financial investment:

Debit 91-2 Credit 58
- the share of the liquidated subsidiary was written off as an expense.

2. Yes, you can.
The basis is the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 09.06.2009 No. 2115/09. The court decision states that the tax accounting of the shares of the liquidated organization is carried out in accordance with the norm of paragraph 2 of Article 277 of the Tax Code of the Russian Federation. It says that when an organization is liquidated and its property is distributed, the income of taxpayers - participants of the liquidated organization is determined based on the market price of the property they receive, minus the cost of the shares actually paid by the participant. The presented decision established that the loss arising from the liquidation of the company corresponds to paragraph 1 of Article 252 of the Tax Code of the Russian Federation and is not named in Article 270 of the Tax Code of the Russian Federation, therefore, it can be included in the tax base. In addition, the Supreme Arbitration Court of the Russian Federation noted that the right of a shareholder to take into account the cost of shares in expenses does not depend on whether he actually received the property upon liquidation. joint stock company or not. A similar opinion is indicated in the definition of the Supreme Arbitration Court of the Russian Federation of 18.09.2009 No. VAS-11654/09, Resolution of the FAS of the Moscow District of 01.06.2010 No. KA-A40 / 5569-10 (for LLC).

3. No, you can't. This is due to the fact that goodwill, as an object subject to assessment, arises only if the organization (business) is acquired under a sale and purchase agreement. In your case, a share in the society has been acquired.

The rationale for this position is given below in the materials of the "Glavbukh Systems"

Recommendation: How to register and reflect the business reputation of an organization in accounting and taxation

Having bought an organization (business), its new owner acquires not only the property complex, but also a set of other resources: labor collective, brand name, circle regular customers and suppliers, a formed sales market, etc. ( Art. 559 GK RF). It is impossible to evaluate these resources separately and recognize them as tangible assets. Therefore, acquisitions of this nature are recognized collectively and are called business reputation (goodwill) .

Goodwill, as an object to be measured, arises only if the organization (business) is acquired under a sale and purchase agreement. Business reputation can be positive or negative.

Positive business reputation

A positive business reputation should be viewed as a premium to the price that the new owner of the organization pays to generate potential future income from the acquired business. This means that the funds spent on acquiring a business reputation will subsequently bring economic benefits, profits, that is, they will pay off.

Negative business reputation

A negative business reputation should be considered as a discount on the price that the new owner of the organization receives due to the lack of a stable sales market, marketing skills, business connections, management experience, staff qualifications, etc.

Determination of cost

Calculate the cost of goodwill using the formula:

Accounting

To calculate the cost of goodwill, use the data on score 76“Settlements with other debtors and creditors”, to which, for example, open the subaccount “Settlements for the acquisition of an enterprise”. This subaccount reflects information about the assets and liabilities of the acquired organization, as well as the cost of its acquisition.

The debit of this account shows the amount that was paid to the seller when buying a business, as well as the value of obligations (namely, long-term and short-term payables) that were transferred to the organization as a result of this transaction: *

- the amount paid to the seller for the organization (business) in accordance with the purchase and sale agreement is reflected;

Debit 76 subaccount "Settlements for the acquisition of an enterprise" Credit 60 (70, 68, 69, 66, 76 ...)
- liabilities (accounts payable) of the acquired organization were taken into account.

The legislation does not establish a unified form for calculating the cost of business reputation. Therefore, such a calculation can be made, for example, accounting certificate(NS. 1 , 2 Art. 9 of the Law of December 6, 2011 No. 402-FZ).

In accounting, take into account a positive business reputation as part of intangible assets on account 04"Intangible assets". In this case, do the postings: *

- reflects the emergence of a positive business reputation;

Debit 04 Credit 08
- a positive business reputation was taken into account as part of intangible assets.

This order follows from paragraphs 4 and 43 PBU 14/2007 and Instructions to the chart of accounts (accounts 08 , 04 ).

Simultaneously with the registration of a positive business reputation as part of intangible assets (reflected in account 04), fill out the card on form No. NMA-1 approved by Rosstat decree of 30 October 1997 No. 71a .

Example of calculating the cost of goodwill

ZAO Alpha acquired OOO Trading Firm Hermes. The purchase price of "Hermes" (including VAT) in accordance with the contract of sale amounted to 110,970,698 rubles. The input VAT charged by the seller is RUB 10,970,698. In accordance with the deed of transfer, the book value of the property of the acquired organization was RUB 50,000,000, including:
- the cost of fixed assets - 20,000,000 rubles;
- the cost of intangible assets - 7,000,000 rubles;
- the cost of inventories - 1,900,000 rubles;
- the cost of finished products - 1,200,000 rubles;
- the cost of financial investments - 6,000,000 rubles;
- the amount of accounts receivable - 13,900,000 rubles.

The cost of short-term and long-term accounts payable of the acquired organization amounted to 20,000,000 rubles.

The accountant reflected the acquisition of Hermes as a property complex as follows.

Debit 76 subaccount "Settlements for the acquisition of an enterprise" Credit 51
- 110 970 698 rubles. - the amount paid for the organization in accordance with the purchase and sale agreement is reflected;

Debit 19 Credit 76 subaccount "Settlements for the acquisition of an enterprise"
- 10 970 698 rubles. - the amount of input VAT on the acquired organization is reflected;

Debit 76 subaccount "Settlements for the acquisition of an enterprise" Credit 60 (76 ...)
- 20,000,000 rubles. - liabilities (accounts payable) of the acquired organization were taken into account;

Debit 08 Credit 76 subaccount "Settlements for the acquisition of an enterprise"
- 27,000,000 rubles. (20,000,000 rubles + 7,000,000 rubles) - fixed assets and intangible assets of the acquired organization were taken into account;

Debit 10 (20, 41 ...) Credit 76 subaccount "Settlements for the acquisition of an enterprise"
- 1,900,000 rubles. - the inventories of the acquired organization are taken into account;

Debit 43 Credit 76 subaccount "Settlements for the acquisition of an enterprise"
- 1,200,000 rubles. - accepted for accounting finished products the acquired organization;

Debit 58 Credit 76 subaccount "Settlements for the acquisition of an enterprise"
- 6,000,000 rubles. - taken into account financial investments the acquired organization;

Debit 62 Credit 76 subaccount "Settlements for the acquisition of an enterprise"
- 13,900,000 rubles. - reflected the receivables of the property complex.

After the accountant had recorded all the assets and liabilities of the acquired Hermes, he calculated goodwill as the difference between the purchase price of the organization and the value of its assets less its liabilities. It amounted to 70,000,000 rubles. (110,970,698 rubles - 10,970,698 rubles - (50,000,000 rubles - 20,000,000 rubles)). Thus, a positive business reputation was formed upon the acquisition of Hermes. The accountant reflected its appearance by posting:

Debit 08 Credit 76
- 70,000,000 rubles. - the emergence of a positive business reputation is reflected.

Reflect negative goodwill in other income of the reporting period by posting:

Debit 76 subaccount "Settlements for the acquisition of an enterprise" Credit 91-1
- negative goodwill was taken into account as part of other income.

In all cases, make entries on the accounts on the date of state registration of the purchase and sale agreement on the basis of:
– deed of transfer;
- sales and purchase agreements;
- accounting information.

Amortization of positive business reputation

Charge the cost of goodwill recognized as an intangible asset as an expense through amortization. Depreciation based on:
- 20 years or the term of the organization's activity (if its duration is less than 20 years);
- the value of a positive business reputation (i.e., the value accounted for on account 04).

The accounting treatment for business reputation (goodwill) when calculating taxes depends on the taxation system used by the organization.

OSNO: income tax

How goodwill is accounted for when calculating income tax depends on whether it is positive or negative.

Goodwill is not included in intangible assets in tax accounting. She doesn't meet the requirements paragraph 3 article 257 of the Tax Code of the Russian Federation.

Excess cost net assets over the purchase price of the organization in tax accounting is considered a price discount ( par. 3 p. 1 tbsp. 268.1 NK RF). That is, the buying organization receives part of the property free of charge, and it has an economic benefit. Therefore, reflect the amount of negative goodwill in the structure of non-operating income when calculating income tax ( par. 1 tbsp. 250 NK RF). Such income is recognized in the month of registration of ownership of the acquired organization ( subn. 2 p. 3 tbsp. 268.1 NK RF). Do this regardless of which method of determination tax base the organization applies - accruals or cash. This follows from paragraph 1 Articles 271 and paragraph 2 article 273 of the Tax Code of the Russian Federation.

An example of reflecting negative business reputation in accounting and taxation

Positive goodwill, that is, the excess of the purchase price over the book value of the organization, in tax accounting is considered a premium to the price that the buyer pays in anticipation of future economic benefits (par. 2 p. 1 tbsp. 268.1 NK RF). The buyer recognizes such a surcharge as a non-operating expense evenly over five years, starting from the month following the month of registration of the ownership of the acquired organization. Such rules are established in), which is reflected by postings:

Debit 68 subaccount "Calculations for income tax" Credit 77
- a deferred tax liability has been accrued on a positive goodwill during the first five years after the purchase of the enterprise;

Debit 77 Credit 68 subaccount "Calculations of income tax"
- a deferred tax liability has been written off in the sixth to twentieth year after the acquisition of the entity.

The concept of business reputation in Russian business practice

Business reputation is a kind of “good name” of a person and is included in his intangible assets along with copyrights, know-how and trade marks. Business reputation can be either positive or negative. A positive business reputation is associated with a positive attitude of counterparties to its owner, with confidence in him and confidence in the positive result of cooperation. A negative business reputation shows the instability of the position of its owner in the economic turnover, distrust of counterparties to him.

Business reputation can be assessed both qualitatively and quantitatively. As an example of a quantitative indicator, we can call the value assessment of business reputation used in Russian economic practice in accounting for intangible assets: the value of business reputation is determined as the difference between the current market price offered to the seller (owner) of the asset when acquiring an enterprise as a property complex (as a whole or part of it), and the value of all assets and liabilities on the balance sheet at the date of its purchase (acquisition), the so-called. goodwill (a concept used in foreign business practice).

Goodwill

Goodwill arises from the possibility of a difference between the cost of the investment and the net fair value of the assets and liabilities of the associate on the acquisition of an investment. This difference is called goodwill. Goodwill equals the purchase price of the entity less the fair market value of net assets and liabilities. Positive goodwill is not shown as a separate line item in the consolidated financial statements, while negative goodwill is immediately recognized in profit or loss.

Goodwill calculation

Goodwill on the acquisition of a subsidiary is calculated as the excess of the fair value of the consideration transferred to the controlling shareholder over its share of the fair value of the net assets of the subsidiary.

Calculation of goodwill by the proportional method

Proportional method only accounts for goodwill attributable to the controlling shareholder. In a simplified way, this method of calculating goodwill can be represented as the following formula:

Goodwill = Investment Amount - Subsidiary's Net Assets Amount * Ownership Percentage.

Calculation of goodwill using the full method

The full method of calculating goodwill involves comparing the fair value of a subsidiary with the entire amount of its net assets, and not just the portion attributable to the controlling shareholder.

In this case, the fair value of the subsidiary is equal to the amount:

the fair value of the investment of the controlling shareholder and
the fair value of non-controlling interests (NPA).

Simplified, this calculation method can be represented as the following formula:

Goodwill = (investment of the controlling shareholder + DND) - net assets of the subsidiary.

Unlike the proportional method, complete method reflects goodwill relating to the subsidiary as a whole, that is, goodwill from both the controlling and non-controlling interests.

Impairment of goodwill

Notes (edit)

How to restore your business reputation?

Among the ways to protect honor, dignity and business reputation in civil law the following methods are applied:

refutation of the information provided;
recovery from the proper defendant of compensation for the non-pecuniary damage that was caused to the citizen.

Refutation of false information is possible in several forms, depending on the way in which the defamatory information was disseminated. However, regardless of the method, the refutation must be carried out publicly. In particular, the dissemination of information in the media is subject to refutation in the same sources, indicating the recall of the person whose rights were violated. In the Internet, inaccurate information is subject to blocking and removal from all available sources. Documentation containing false information is subject to recall and removal from the document flow of an organization or structural unit.

How to assess the business reputation of an individual?

Handling a well-composed statement of claim in a magistrate court with a claim to recover compensation for non-pecuniary damage, you need to be prepared for the fact that it is you who will have to prove your suffering and justify the required amount of compensation. The legislation does not establish any limitation of actions nor maximum size compensation to be recovered in relation to the infringement of honor and dignity. Compensation is always collected in cash.

Among the main criteria for moral harm, Art. 1101 of the Civil Code of the Russian Federation indicates:

the degree of guilt of the offender;
the nature of the physical and mental suffering of the victim;
fairness and rationality;
individual characteristics of the victim's personality and the circumstances of the harm.

Based on the practice of the courts, the amount of compensation to be recovered, as a rule, corresponds to that indicated in the application, provided it complies with the principles of reasonableness. However, it will be necessary for the court to answer a number of questions regarding the moral suffering that has arisen, as well as, if possible, to document them.

Criminal and administrative means of protecting lost business reputation

In addition to civil law provisions that ensure the protection of a citizen's business reputation, it is also possible to appeal in this situation to the Criminal Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

Violation of honor and dignity in criminal law is called libel and is regulated by Article 128.1 of the Criminal Code of the Russian Federation. As a punishment for such a crime, the courts use the application of fines and compulsory labor in relation to the convicted person. It is also convenient that it is possible to recover moral damage and obtain an order for refutation within the framework of one criminal process, if these requirements are indicated when submitting an application to the court. And even, despite the seeming insignificance of the punishment, one should not forget that malicious evasion of punishment can lead the convicted person to review it for real time imprisonment. Insult in the framework of administrative proceedings is governed by Art. 5.61 of the Code of Administrative Offenses of the Russian Federation and is punishable by an insignificant fine.

The right to use a business reputation enables a citizen to protect his honor and dignity from an unlawful attack on his good name, protect his personality from slander and insult, and bring the perpetrator to justice with all the severity of the current legislation.