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題名:品牌價值衡量模式之建構分析
書刊名:政大智慧財產評論
作者:田祖武 引用關係許家甄鍾宜靜
作者(外文):Tien, Tzu-wuXu, Jia-zhenChung, I-ching
出版日期:2004
卷期:2:2
頁次:頁109-132
主題關鍵詞:品牌權益品牌價值價格溢酬自由現金流量折現法Brand equityBrand valuePrice premiumDiscounted free cash flow model
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:13
  • 點閱點閱:25
本研究首先釐清品牌權益之定義、影響因素、影響結果與衡量方式等,再建立綜合財務、會計、行銷等觀點的品牌價值金額衡量方式,以提供現今企業營運之參考。研究方法應用品牌財務評價與自由現金流量折現法,來預估企業未來營收與品牌事業淨收入。在考慮行銷面之廠商與非廠商因素之後,透過會計面之價格溢酬觀點來建立品牌對產品之加成價值,以建立完整品牌營收價值。最後,將上述品牌營收予以折現,得出最終品牌價值。由本研究評價方法之實證結果可知,影響品牌價值之因素非常多,價格溢酬並不能完全代表品牌價值,評斷品牌價值尚須考量行銷面因素。此外,本研究以次級資料為主,輔以專家意見調查法,也能有效地評估品牌價值。
This research distinguishes the definition, influence factors, outcomes and measurement methods of brand equity. In order to provide the brand value measure more accurately, we synthesize the measurement methods with finance, accounting and marketing viewpoints of absolute brand value. The evaluation approach of discounted free cash flow model are applied to forecast the earning of the future and the net income of brand. After considering the company factors, non-company factors and price premium, we establish the brand value addition. Finally, we discount the brand earning to present value and obtain the final brand value. The results indicate that the price premium can not represent brand value at all. Besides, we can use secondary data and experts’ opinions survey to get the brand value approximate calculation.
期刊論文
1.Aaker, David A.、Jacobson, Robert(1994)。Study shows brand-building pays off for stockholders。Advertising Age,65(30),18。  new window
2.Mouritsen, J.、Larsen, H. T.、Bukh, P. N. D.(2001)。Intellectual Capital and the 'Capable Firm': Narrating, Visualizing and Numbering for Managing Knowledge。Accounting, Organizations and Society,26(7/8),735-762。  new window
3.施馨雯(2003)。十大台灣最有價値國際品牌。數位時代雙週刊,67,58-61。  延伸查詢new window
4.Farquhar, Peter H.(1990)。Managing brand equity。Journal of Advertising Research,RC7-RC12。  new window
5.Mahajan V.、Rao, V. K.、Srivastava, R. K.(1994)。An approach assess the importance of brand equity in acquisition decision。Journal of Product Innovation Management,11(3),223。  new window
6.Mullen M.、Mainz, A.(1989)。Brand and balance sheet: Putting a price on protected product。Acquisitions Monthly,24,26-27。  new window
7.Doyle, P.(1990)。Building Successful Brands: The Strategic Options。Journal of Consumer Marketing,7(2),5-20。  new window
8.Kim, P.(1990)。A perspective on brands。Journal of Consumer Marketing,7(4),63-67。  new window
9.Ranagaswamy, A.、Burke, R.、Oliva, T. A.(1993)。Brand Equity and Extendibility of Brand Names。International Journal of Research in Marketing,10(1),61-75。  new window
10.Seetharaman, A.、Nadzir, Z. A. B. M.、Gunalan, S.(2001)。A Conceptual Study on Brand Valuation。The Journal of Product and Brand Management,10(4/5),243-256。  new window
11.Simon, Carol J.、Sullivan, Mary W.(1993)。The Measurement and Determinants of Brand Equity: A Financial Approach。Marketing Science,12(1),28-52。  new window
12.Smith, D. C.(19921100)。Brand extensions and advertising efficiency: What can and cannot be expected。Journal of Advertising Research,32(6),11-20。  new window
13.Park, Chan Su、Srinivasan, V.(1994)。A Survey-Based Method for Measuring and Understanding Brand Equity and Its Extendibility。Journal of Marketing Research,31(2),271-288。  new window
14.陳振燧、洪順慶(19991200)。消費品品牌權益衡量量表之建構--顧客基礎觀點。中山管理評論,7(4),1175-1199。new window  延伸查詢new window
15.Lassar, Walfried、Mittal, Banwari、Sharma, Arun(1995)。Measuring customer-based brand equity。Journal of Consumer Marketing,12(4),11-19。  new window
16.Cobb-Walgren, Cathy J.、Ruble, Cythia A.、Donthu, Naveen(1995)。Brand equity, brand preference, and purchase intent。Journal of Advertising,24(3),25-40。  new window
17.Barth, M. E.、Clement, M. B.、Foster, G.、Kasznik, R.(1998)。Brand values and capital market valuation。Review of Accounting Studies,3(1/2),41-68。  new window
18.Keller, Kevin Lane(1993)。Conceptualizing, Measuring, and Managing Customer-Based Brand Equity。Journal of Marketing,57(1),1-22。  new window
19.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research,11(2),661-687。  new window
20.Biel, Alexander L.(1992)。How Brand Image Drives Brand Equity。Journal of advertising Research,32(6),RC6-RC12。  new window
研究報告
1.Brasco, T. C.(1988)。How brand names are value for acquisition。Cambridge, MA:Marketing Science Institute。  new window
2.Interbrand(2002)。Interbrand's annual ranking of 100 of the world's most valuable brands。  new window
3.Smith, D. C.(1991)。The role of product and market characteristics as moderators of the financial outcomes of brand extensions。  new window
學位論文
1.鄧秋菊(2002)。商標價值之估計及其攸關性之探討(碩士論文)。中原大學。  延伸查詢new window
圖書
1.Aaker, David A.、高登第(2002)。哈佛商業評論--品牌管理。台北:天下文化。  延伸查詢new window
2.Kotler, Philip、方世榮(2003)。行銷管理。台北:東華書局。  延伸查詢new window
3.Haigh, David(1999)。Understanding the financial value of brands。Brand Finance plc。  new window
4.Haigh, David(2000)。Brand valuation: measuring and leveraging your brand。Brand Finance plc。  new window
5.Aaker, David A.、Joachimsthaler, Erich、高登第(2002)。品牌領導。臺北:天下文化。  延伸查詢new window
6.Keller, Kevin Lane、吳克振(2001)。品牌管理。台北:華泰。  延伸查詢new window
7.Ries, Al、Trout, J.、張佩杰(2001)。攻心:定位策略--消費者心靈佔有率教戰手冊。臺北:遠流。  延伸查詢new window
8.Smith, G. V.(1997)。Trademark Valuation。New York, NY:John Wiley & Sons Inc.。  new window
9.Copeland, Tom、Koller, Tim、Murrin, Jack、陳隆麒(2002)。事業評價:價値管理的基礎。台北:華泰書局。  延伸查詢new window
10.Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual capital: realizing your company's true value by finding its hidden brainpower。New York, NY:HarperCollins Publishers Inc.。  new window
11.張春興(1999)。現代心理學。台北:東華書局。  延伸查詢new window
12.Lev, Baruch(2001)。Intangibles: Management, Measurement, and Reporting。Brookings Institution Press。  new window
13.Keller, Kevin Lane(1998)。Strategic Brand Management: Building, Measuring, and Managing Brand Equity。Prentice-Hall, Inc.。  new window
14.Aaker, David A.、Equity, M. B.(1991)。Managing Brand Equity: Capitalizing on the Value of a Brand Name。Free Press。  new window
圖書論文
1.Nakamoto, Kent、Maclnnis, Deborah J.、Jung, Hyung-Shik(1993)。Advertising Claims and Evidence as Bases for Brand Equity and Consumer Evaluation of Brand Extensions。Brand Equity and Advertising。New Jersey:Lawrence Erlbaum Assoc.。  new window
2.Stobart, Pual(1989)。Alternative Methods of Brand Valuation。Brand Valuation: Establishing a True and Fair View。London:The Interbrand Group。  new window
3.Martin, G. S.、Brown, T. J.(1990)。In Search of Brand Equity: The Conceptualization and Measurement of the Brand Impression Construct。Marketing Theory and Applications。Chicago, Illinois:American Marketing Association。  new window
 
 
 
 
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