Abstract

TELLEZ PORCEL, Hellen Claudia. Perspective of business value from the theories of objective and subjective value. Investigación y Negocios [online]. 2023, vol.16, n.28, pp.155-163. ISSN 2521-2737.  https://doi.org/10.38147/invneg.v16i28.240.

The purpose of this article lies in addressing the contemporary challenge of evaluating companies and brands, delving into the historical development of objective economic value and subjective economic value. Its aim is to provide a comprehensive understanding that supports strategic decision-making in a dynamic business environment. To achieve this, it delves into the complexity of business value and brand value, considering both objective financial measurements and subjective intangible aspects. The research, with a descriptive and documentary approach, emphasizes the need to integrate both perspectives. It focuses on revealing the convergence and divergence between objective value, represented by traditional financial metrics, and subjective value, reflected in intangible elements. This hybrid and holistic approach allows for a more complete and profound understanding of business value, enabling well-informed and solid decision-making in a highly competitive and ever-changing business environment.

Keywords : Objective economic value; subjective economic value; company valuation; brand valuation.

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