本研究從新產品開發過程探討產品概念策略、品牌命名策略和來源國效果對品牌權益建立的影響程度，以虛擬品牌的牛仔褲，透過三個實驗，共蒐集了536份有效問卷進行假設驗證。結果發現產品概念的建立對品牌權益具有決定性的影響，但是功能性、自我表現和情感性三個產品概念所建立的品牌權益並無顯著差異；其次，在產品概念已發展之下，概念描述的品牌名稱對品牌權益建立的邊際貢獻雖不顯著，但中性描述的品名卻會造成負面的稀釋效果，顯示概念描述品名是品牌行銷的必要條件。最後，在產品概念和品牌名稱已經決定之下，來源國效果對概念描述品牌的權益水準並無顯著邊際貢獻，而且即使是與概念配合的來源國形象也是不顯著；不過，與概念不配合的來源國並不會像中性描述品名對品牌權益具有稀釋效果。

This study attempts to explore the impact of product concept strategy, naming strategy, and country of origin effect on building brand equity from the perspective of new product development process. Three experiments, using fictitious brand name of Jeans product as research object, have been designed to test the hypothesis. Undergraduate students are recruited as research subject via convenience sampling, result to 536 effective samples. The results indicated that the product concepts do have the determinant impact on building brand equity, but there is no significant difference among three product concept strategies. Secondly, under the development of product concept, the naming strategy of concept descriptive has shown no marginal contributions on building brand equity, but the neutral descriptive naming strategy has resulted to the negative dilution on brand equity. Finally, the country of origin effect, even the country image matching its product concept, did not have any marginal contribution on the equity building for all concept descriptive brands when the product concept and brand naming have been decided. However, the country of origin effects of those unfitting product concepts did not lead to brand dilution like the brand name of neutral descriptive.