| Summary: | In seguito ad una disamina del materiale presente in letteratura, ci siamo chiesti se i numerosi investimenti pubblicitari, promozionali, di marketing e, per dirla in una parola sola “intangibili”, generassero un aumento del valore dell’impresa nel contesto valutativo oppure se dessero origine esclusivamente ad aumenti di fatturato. L’obiettivo più ambito consiste nel capitalizzare gli investimenti su attività intangibili come la costruzione del marchio, l’utilizzo di brevetti, le operazioni rivolte alla soddisfazione del cliente e tutto quanto si possa definire immateriale. Eppure coesistono nel mare magnum della stessa azienda. Fino a quando non si potrà inserire criteri di valutazione d’azienda delle performance di marketing non ci potrà essere crescita in quanto, le risorse, sono utilizzate senza un criterio di ritorno di investimento. === The analysis of the various methods of business valuation is begun through an examination of the traditionally used witnesses for the instruction of the appraisal matter, continuation from enriched specific witnesses of examples and concluded through a carried out bibliographical analysis on international specific articles. Afterwards to an examination of the material present in literature, we have wondered ourselves if the numerous advertising investments, marketing and, in order to say it in a single word “intangible”, they generated an increase of the value of the enterprise in the valuation context or if they exclusively gave origin to turnover increases. The which aimed at objective more consists in capitalizing the investments on intangible activities like the construction of the brand, the use of licenses, the operations turned to the customer satisfaction and all how much can be defined immaterial. To define a financial method of measurement of a not financial asset represents the fulcrum of the search. The results evidence that the financial market currency positively the intangible investments, but, in spite of everything, considers theoretical the measurement of the monetary value of the same ones. The habit of the companies is that to measure the effects of a cost reduction of production and, more in general terms, than all this that is material, while they do not control minimally as the undertaken actions immaterial generate or they do not generate profit.
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