品牌资产评估模型的构建与应用研究
发布时间：2019-06-19 14:13
【摘要】： 知识经济时代,品牌资产作为一种重要的无形资产,已经越来越受到企业管理人员和资产评估专家的重视。品牌资产的含义丰富而深远,它超越企业一切有形资产之上又与它们息息相关。正因为它的计量难于有形资产,甚至可以说是难以准确计量。目前关于品牌资产的概念解释及评估方法层出不穷,仁者见仁,智者见智。认清品牌资产的本质,正确区分品牌资产和其他相关的无形资产并选择适当的评估方法,对于科学地评估每一品牌资产的价值至关重要。 本文旨在探讨品牌资产评估的方法以及支撑该方法得以运用的品牌资产评估模型,重点针对以往评估方法中存在的主观性及行业适用性问题,建立了新的品牌资产评估模型,并引入平衡计分卡这一战略管理工具。将品牌资产评估的基本要素整合到平衡计分卡中,使新创建的评估模型在各个行业具有通用性和较强的可操作性,并把企业品牌资产的评估与管理提升到了战略角度,较好地克服了现有评估方法的不足。同时,结合中国企业的具体实际情况对新建立的品牌资产评估模型在我国大型综合超市予以应用,将理论与实践有机结合。
[Abstract]:In the era of knowledge economy, brand assets, as an important intangible asset, have been paid more and more attention by the enterprise management personnel and the asset evaluation experts. The content of the brand's assets is rich and far-reaching, and it goes beyond all the tangible assets of the enterprise and is closely related to them. It is because it is difficult to measure physical assets and can even be said to be difficult to measure accurately. At present, the concept explanation and evaluation method of brand assets are in a series, and the benevolent and the intellectual are the best. The essence of the brand's assets, the right to distinguish the brand assets and other related intangible assets and to choose the appropriate appraisal method, it is very important to scientifically evaluate the value of each brand's assets. The purpose of this paper is to explore the method of brand asset evaluation and the brand asset evaluation model to support the method, and to focus on the subjectivity and industry applicability problems existing in the past assessment methods, and to set up a new brand equity evaluation. Estimate the model and introduce the strategy tube of the balanced scorecard the basic elements of the brand asset evaluation are integrated into the balanced scorecard, so that the newly created evaluation model has the universality and strong operability in various industries, and the evaluation and management of the enterprise brand assets are improved to a strategic angle, so that the existing evaluation method is better overcome, At the same time, in combination with the actual situation of Chinese enterprises, the newly established brand asset evaluation model is applied to the large-scale comprehensive supermarket in China, and the theory and practice are
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F273.2
本文编号：2502404
[Abstract]:In the era of knowledge economy, brand assets, as an important intangible asset, have been paid more and more attention by the enterprise management personnel and the asset evaluation experts. The content of the brand's assets is rich and far-reaching, and it goes beyond all the tangible assets of the enterprise and is closely related to them. It is because it is difficult to measure physical assets and can even be said to be difficult to measure accurately. At present, the concept explanation and evaluation method of brand assets are in a series, and the benevolent and the intellectual are the best. The essence of the brand's assets, the right to distinguish the brand assets and other related intangible assets and to choose the appropriate appraisal method, it is very important to scientifically evaluate the value of each brand's assets. The purpose of this paper is to explore the method of brand asset evaluation and the brand asset evaluation model to support the method, and to focus on the subjectivity and industry applicability problems existing in the past assessment methods, and to set up a new brand equity evaluation. Estimate the model and introduce the strategy tube of the balanced scorecard the basic elements of the brand asset evaluation are integrated into the balanced scorecard, so that the newly created evaluation model has the universality and strong operability in various industries, and the evaluation and management of the enterprise brand assets are improved to a strategic angle, so that the existing evaluation method is better overcome, At the same time, in combination with the actual situation of Chinese enterprises, the newly established brand asset evaluation model is applied to the large-scale comprehensive supermarket in China, and the theory and practice are
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F273.2
【引证文献】
相关硕士学位论文 前1条
1 徐西宁;五粮液出口品牌资产战略研究[D];江西财经大学;2010年
，本文编号：2502404
本文链接：https://www.wllwen.com/guanlilunwen/pinpaiwenhualunwen/2502404.html
