Il marchio, e soprattutto il valore che il mercato attribuisce a esso, è, in molti settori economici, uno dei principali fattori critici per la determinazione del successo di un’azienda. Nonostante ciò i prospetti contabili e civilistici raramente sono in grado di intercettare ed esprimere tale valore, con la naturale conseguenza della sottovalutazione degli assets e del patrimonio aziendale.
Se stai leggendo questo articolo probabilmente sei un imprenditore o un manager di un’azienda che sta considerando l’opportunità di valutare, o rivalutare, il marchio aziendale. Avendo seguito direttamente operazioni di questo tipo, in aziende di dimensioni diverse e appartenenti ai più disparati settori aziendali, ti illustrerò un metodo che potrai applicare anche nella tua azienda. E di darti una risposta concreta a queste domande:
È veramente possibile attribuire un valore economico oggettivo ad assets intangibili quali il marchio aziendale?
E, soprattutto, come si fa a catturare e misurare tale valore?
Prima però cerchiamo di capire perché oggi più che in passato ha senso ragionare su queste tematiche.
L’annus horribilis 2020 è finito e si avvicina ormai il tempo della chiusura e della redazione dei bilanci d’esercizio.
La crisi sanitaria globale, evolutasi repentinamente in recessione economica, ha contribuito in maniera significativa a determinare perdite di bilancio per un numero impressionante di aziende italiane, con una signorile trasversalità rispetto ai settori di attività ed alle dimensioni delle stesse.
L’effetto più drammatico e diretto di questo ciclo economico senza precedenti si è concretizzato nell’erosione dei patrimoni netti delle imprese più colpite, nella maggior parte dei casi già afflitte dalla malattia annosa (e tutta italiana) della sottocapitalizzazione, ovvero del basso ricorso al capitale di rischio.
Il legislatore ha introdotto alcune novità normative per aiutare le imprese che hanno subito gli impatti più pesanti dell’emergenza Covid, tra cui le più significative in questo senso sono:
- la possibilità di ripianare le perdite maturate nell’esercizio 2020 in 5 anni, e quindi di operare anche con patrimonio netto negativo per lo stesso periodo
- il credito d’imposta sugli aumenti di capitale effettuati dai soci per ricapitalizzare le imprese che hanno subito perdite
- la facoltà di sospendere gli ammortamenti per l’esercizio 2020
Tali novità consentiranno certamente a tante imprese il “contenimento civilistico” delle perdite economiche, ma in molti casi non saranno sufficienti per evitare di dover ricorrere al ripristino del capitale sociale.
Questo scenario ben evidenzia la cause dell’inusuale proliferazione, verso la fine dell’esercizio appena chiuso, di operazioni (a volte “border-line”) di valutazione, o rivalutazione, di asset intangibili, quali in particolare il marchio o i marchi aziendali.
In effetti, la valutazione del marchio, fino a poco tempo fa pratica diffusa quasi esclusivamente nell’ambito delle operazioni straordinarie di acquisto / cessione di aziende o rami d’azienda (disciplina nella quale il marchio gode ormai da tempo di una sua dignità e una ragione d’essere autonoma e separata dalla valutazione dell’avviamento aziendale), sembra aver acquisito negli ultimi mesi del 2020 il ruolo di ultima vera ancora di salvezza del valore contabile del patrimonio netto.
Tuttavia tale strategia ha decisamente le gambe corte: non tutti i marchi aziendali possono reputarsi degni di possedere un reale valore economico, e operazioni di rivalutazione contabile di marchi “morti”, o comunque senza valore di mercato, assurgono quasi sempre all’unica funzione di prolungare l’agonia dell’impresa e ritardarne l’inevitabile declino.
La valutazione economica del marchio, invece, assume un significato (non solo contabile) soltanto in alcune specifiche situazioni, ed esclusivamente nell’ambito di imprese che abbiano deciso veramente di rendere il brand un elemento cardine della propria strategia competitiva, un’area critica di investimento, un fattore di differenziazione dell’offerta da quella di qualsiasi altra azienda, un veicolo dei valori e degli elementi distintivi della missione aziendale.
Ma prima di capire quali sono queste situazioni, lasciami rispondere a due domande chiave:
Che cos’è il marchio aziendale?
Per il Codice Civile “il marchio (insieme alla ditta e all’insegna) è uno dei segni distintivi dell’azienda (o di un suo prodotto fabbricato e/o commercializzato) e può consistere in un emblema, in una denominazione e in un segno.
Al marchio che risponde ai requisiti di novità, originalità e liceità è riconosciuta una particolare tutela giuridica (marchio registrato).
Elemento essenziale per la tutela è la registrazione secondo le forme stabilite dalla legge”.
Da un punto di vista più generale, si potrebbe affermare che il marchio di un’azienda è ciò che la differenzia da qualsiasi altra azienda agli occhi del cliente e del mercato.
L’identificazione del marchio con l’azienda che lo ha creato (o che lo possiede) è, in molti settori, il fattore discriminante che guida la scelta del consumatore verso l’offerta di tale azienda a discapito di quelle di altre aziende concorrenti.
Questa considerazione, per quanto possa sembrare ovvia e banale, in realtà ben esprime l’importanza che assume, in molte situazioni, il fattore marchio nella determinazione del successo di un’azienda.
Perché è importante attribuire un valore economico al marchio?
Nonostante quanto detto, raramente i prospetti contabili riescono a catturare e a esprimere in maniera oggettiva il valore economico intrinseco nel marchio (o nei marchi) posseduti da un’azienda, determinando conseguentemente una sottovalutazione del valore dell’azienda stessa e del suo patrimonio.
Infatti, facendo sempre riferimento al Codice Civile, si evince che “il criterio adottato per la prima iscrizione del marchio in bilancio deve essere quello del costo storico”.
Questo significa che un’azienda che decida di iscrivere a bilancio, tra le immobilizzazioni immateriali dello stato patrimoniale, un marchio prodotto internamente non ha altra scelta che capitalizzare il costo sostenuto per la registrazione dello stesso.
Nel caso, invece, di acquisizione di un marchio creato da terzi (o di acquisizione di un’azienda che contempli anche il trasferimento del marchio o dei marchi posseduti dalla stessa) la normativa concede all’azienda acquirente la possibilità di iscrivere a bilancio il marchio al costo effettivo sostenuto per l’acquisto dello stesso.
In entrambi i casi, tuttavia, è abbastanza raro che il valore contabile del marchio (sia esso prodotto internamente oppure acquisito) coincida con il valore corrente dello stesso, inteso come il plusvalore economico, patrimoniale e finanziario derivante all’azienda per il semplice fatto di essere proprietaria di un marchio che possieda determinate caratteristiche distintive.
Da qui la necessità di individuare metodologie oggettive e riconosciute di valutazione economica dei marchi aziendali.
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