基于Interbrand评估法的格力品牌资产评估研究

发布时间：2018-04-04 19:52

本文选题：品牌资产　切入点：市场要素　出处：《湖南大学》2013年硕士论文

【摘要】：在经济全球化的大环境下，现在的市场竞争已经发展为“品牌资产核心优势的竞争”，没有品牌资产的竞争是无力的竞争，没有品牌资产支撑的商品是脆弱的商品，没有品牌资产根基的市场可以说根本就不是“已占领的市场”。因此，企业家和投资者都认识到“品牌资产”才是企业最珍贵的资产。品牌资产的价值评估是经济全球化的必然产物，从而，，品牌资产评估的研究具有重要意义。本文以格力品牌资产为评估对象，对其品牌资产价值评估进行研究。本文主体分为四个部分。首先阐述了研究的背景，回顾国内外现有的关于品牌资产概念、品牌价值评估方法及其在相关领域应用的研究。本文在三大概念模型的基础上对品牌资产评估方法进行了总结分析，对品牌资产评估方法进行了系统归类。其次对比品牌资产三大概念模型特点和适用对象，结合格力品牌资产背景分析和现状研究，选择了市场概念模型做为理论基础；在选择市场概念模型的前提下，对基于市场要素的四大代表性评估方法的评估思路、评估模型、评估流程、适用条件及优劣势进行了全面分析，综合格力品牌资产的具体情况，选择Interbrand评估体系进行评估。然后分析了格力电器背景及格力品牌资产现状，具体情况具体分析，以为后面评估做好铺垫。最后基于Interbrand评估法对格力品牌资产价值进行评估。财务分析中，考虑到历史平均收益具有一定的滞后性且不能体现品牌资产未来的收益性和货币资金的时间价值，本文采用预期收益法进行改进；市场分析中，引入主成分析分析来代替Interbrand评估法中品牌作用指数，计算品牌资产收益占沉淀收益的比重，在一定程度上消除了Interbrand评估法的主观性因素的影响，加强了评估结果的客观合理性；品牌强度分析中，运用经验函数将品牌强度七因素得分转换为品牌强度；综合评估分析过程对格力品牌资产的价值提升提出相应的对策建议。
[Abstract]:Under the environment of economic globalization, the market competition has developed into "competition of core advantages of brand equity". The competition without brand equity is powerless, and commodities without brand equity support are fragile goods.A market without a brand asset base can be said not to be an "occupied market" at all.As a result, entrepreneurs and investors recognize that brand equity is the most valuable asset.The value evaluation of brand equity is the inevitable outcome of economic globalization, so the study of brand equity evaluation is of great significance.This paper studies the value of Gree brand equity.The main body of this paper is divided into four parts.Firstly, the background of the research is described, and the existing research on the concept of brand equity, the method of brand value evaluation and its application in related fields are reviewed at home and abroad.On the basis of three conceptual models, this paper summarizes and analyzes the methods of brand equity evaluation and classifies them systematically.Secondly, comparing the characteristics and applicable objects of the three conceptual models of brand equity, combining the background analysis and current situation research of Gree brand equity, choosing the market concept model as the theoretical basis; under the premise of choosing the market concept model,This paper makes a comprehensive analysis of the four representative evaluation methods based on market elements, such as the evaluation idea, the evaluation model, the evaluation process, the applicable conditions and the advantages and disadvantages, and synthesizes the concrete situation of Gree brand equity, and selects the Interbrand evaluation system to evaluate.Then it analyzes the background of Gree electric appliance and the current situation of Gree brand equity.Finally, the value of Gree brand equity is evaluated based on Interbrand evaluation method.In the financial analysis, considering that the historical average income has a certain lag and can not reflect the future income of brand equity and the time value of monetary funds, this paper adopts the expected income method to improve.The principal analysis is introduced to replace the brand function index in the Interbrand evaluation method and to calculate the proportion of the brand equity income to the precipitation income. To a certain extent, the subjective factors of the Interbrand evaluation method are eliminated and the objective rationality of the evaluation results is strengthened.In the analysis of brand strength, the seven factor scores of brand strength are converted into brand strength by empirical function, and the corresponding countermeasures and suggestions are put forward in the process of comprehensive evaluation and analysis to enhance the value of Gree brand equity.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F273.4;F426.6

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