品牌资产评估综述及我国现状分析

随着我国经济的快速发展,各类企业纷纷开始重视品牌建设,认识到品牌是公司的一种无形资产。如何对这一无形资产进项评估、了解其价值,是企业的客观需求。文章梳理了品牌的概念、世界上品牌资产评估的主流理论和方法,对我国现有品牌资产评估的现状进行了梳理和分析,指出了各个方法的优劣势,对品牌资产评估的理论研究和实际应用有一定的指导意义。     

基于价值共创的品牌社会化资产探析

移动互联网时代,社会性消费者依托社会化媒体强势崛起,其在社会化网络上创造的无形资产成为了品牌社会化资产的重要组成部分。而社会性消费者围绕企业核心价值观展开的价值共创行为更是成为了品牌社会化资产的基础。品牌社会化资产亦成为品牌发展的新形态,从品牌资产到社会化资产的转变日渐显著,并在品牌功能的转变、品牌拥有者的转变、品牌关系的转变三个方面有所体现。因此,企业需要转变原有的品牌管理和经营理念,扮演品牌维护者和代理人的角色。     

曼联品牌资产增值途径分析

在经济全球一体化的大背景下,品牌已经成为企业的核心竞争力。因此,品牌资产的价值评估是经济全球一体化的必然产物,从而,品牌资产评估的研究具有重要意义。本文以曼联品牌为研究对象,分析了提高职业俱乐部品牌资产价值的有效途径。     

基于Interbrand评估模型的品牌资产提升途径探析

品牌对企业和消费者的重要性已经得到广泛认可,品牌资产为此也成为市场营销理论研究的重点.国内外学者开创性地从不同角度研究品牌资产,在品牌资产评估模型上更是成果颇丰.无论从何种维度评估品牌资产,企业有效提升品牌在消费者心目中的形象和其附加值,应该成为研究的根本出发点.Interbrand品牌资产评估法是当今广泛应用的模型,本文以其为例探讨品牌资产提升途径.     

品牌资产计价问题的研究

在市场经济中,品牌资产是企业非常重要的无形资产,事关企业生存与发展的关键,但在会计界对和迫切品牌计价一直存在激烈的争论,如何合理对品牌资产进行计价是企业十分关注和迫切的问题。本文分析了品牌资产计价存在的问题及原因,提出了品牌资产价值评估方法,为品牌资产会计计价提供了重要技术支持和保障。     

浅析品牌资产评估

随着全球经济化的进一步深入,品牌之间的收购、兼并和合资掀起新一波的浪潮,面临新环境新挑战,企业逐渐意识到加强企业品牌资产价值管理和运用的重要意义。作为企业最为重要的无形资产之一的品牌资产,其科学的评估可以改善企业资产负债表,协助管理经营者决策,合理优化配置企业资源。本文就是以此为出发点,通过系统梳理品牌资产评估的概念、方法,重点分析了根据中国品牌资产发展过程中一种改良的品牌资产评估方法"超额收益现值调整法"的构建。     

论品牌资产价值及其评估方法

论品牌资产价值及其评估方法夏扬国外许多企业的实际经验证明，品牌具有资产和负债的两重性。如果企业不能建立适合于自身发展需要的品牌战略，而盲目促销、盲目经营，那么，品牌不仅不可能为企业创造任何效益，甚至可能还会对企业的发展起负面作用。为此，本文拟就品牌的...     

基于品牌忠诚度的品牌资产价值评估

品牌资产价值评估是所有者在欲将品牌资产进行出售或转让时进行的一次性价值评估,品牌资产的价值不仅是品牌目前实力的反映,更是对品牌资产未来收益的预估。而在影响品牌资产未来收益率的诸多因素中,品牌忠诚度的作用越来越大。随着商业模式和科技的快速发展,消费者对品牌选择性更强,忠诚度被稀释。品牌资产因此也会因市场变化而出现价值上的剧烈变动,因此,对品牌资产未来收益的准确评估必须建立在品牌忠诚度的识别上。本文首先概述了品牌资产价值评估的常用方法及品牌忠诚度对品牌资产未来收益的影响,最后,对基于品牌忠诚度的品牌资产价值评估的途径进行了探讨。     

品牌资产传统评估方法浅析

品牌被称为企业最具发展潜力和最具价值的资产之一。对于企业并购融资等企业行为的需要，使得关于品牌价值量化成为实际关注点，同时也揽收很多学者的关注研究。由于品牌的抽象性以及其价值构成的复杂性，导致对于品牌资产价值的评估方法多元化。而几乎所有的评估方法都是源自于传统评估方法的基础进行的改进，因此对于品牌资产传统评估方法的相关研究，是构建和推进操作性强和适用性广的评估体系的基础和前提。对于品牌资产的评估研究必然会发展和完善整个资产评估行业，同时也支持和整合行业内的各个领域，对构建整个评估行业的宏伟蓝图有着非同寻常的作用。     

品牌资产相关概念辨析及会计核算管理的思考

为了便于企业更好地理解品牌的价值和更好地管理品牌,笔者从会计学的角度对品牌资产相关概念进行了深入剖析与阐释,认为品牌资产强调的是企业拥有的资源,反映了静态的状态,品牌权益强调的是品牌资产的来源,体现了品牌所有者对品牌资产的要求权,反映了动态的过程。品牌资产价值评估反映的是某一个时点上企业拥有品牌资源的货币价值,而品牌权益价值评价需要反映企业拥有品牌资源的来源和变化原因。并提出在当前的条件下,企业可以使用辅助核算的会计核算工具来加强品牌管理与决策,提出了平衡记分卡可以成为企业把品牌战略落到实处的有力工具。     

品牌财务价值评估到品牌权益评估的发展分析

品牌价值及其相关概念的界定是做好品牌评估工作的基础。基于营销学概念的基础上分析得出:品牌财务价值评估主要针对企业的品牌价值与品牌资产,而品牌权益评估才真正以品牌权益为中心;与前者相比,后者能更好地指导企业的品牌实践活动。     

Affective cues and brand‐extension evaluation: Exploring the influence of attitude toward the parent brand and attitude toward the extension ad

This research investigates the influence of two affective cues, namely, attitude toward the parent brand and attitude toward the extension ad, on brand‐extension evaluation. Results show that as perceived congruity between the extension and the parent brand decreases, the influence of attitude toward the parent brand on brand‐extension evaluation decreases, but the influence of attitude toward the extension ad increases. The impact of the two affective cues also appears to be moderated by an individual's need for cognition. © 2006 Wiley Periodicals, Inc.     

Brand positivity and competitive effects on the evaluation of brand extensions

The dominant approach in brand-extension research has focused on the role of fit in the extension evaluation process. Overemphasis on fit has resulted in research designs that involve singular evaluation of the extension without considering how competing brands in the target category might affect the evaluation of brand extensions. Singular evaluations are known to result in brand positivity effects; that is, brand extensions are evaluated more favorably than is warranted. This research finds that singular evaluations do indeed lead to brand positivity effects. However, brand positivity effects are mitigated when respondents were provided with competitive information along with target-category structure and comparative/non-comparative brand positioning statements. Results also suggest that parent brand-extension fit, though an important determinant of an extension's assessment, plays a less critical role in a comparative evaluation context when an extension's brand strength is accounted for in relation to its competition in the target category. Therefore, the findings stress the importance of both competition and parent-brand fit in making informed positioning decisions and more realistic predictions of extension success. The research demonstrates when, how and to what extent comparative evaluations result in lower extension ratings and provides managerial strategies to introduce an extension effectively.     

Effects of Negative Brand Information: Measuring Impact of Celebrity Identification and Brand Commitment

ABSTRACT

This study investigates the relationship between negative brand publicity and a celebrity endorser. First, it explores whether identification with a celebrity moderates the relationship between negative brand publicity and evaluation of a celebrity endorser and a brand. Second, it delves into whether consumers’ brand commitment moderates the relationship between negative brand publicity and evaluation of a celebrity endorser and a brand. And the study poses the research question, “Does negative brand information impact consumer evaluation of a celebrity endorser, a brand, and purchase intention?” A 2 × 2 between-subject factorial design was used to test the proposed hypotheses. The two factors are level of identification with a celebrity endorser (low or high identification) and level of brand commitment (low vs. high brand commitment). The study found that negative brand publicity had negative impacts on the celebrity endorser, brand evaluation, and purchase intention.     

双语品牌名称的呈现顺序对消费者品牌评价的影响

文章探究了中国市场大量出现的“品牌名称双语化”现象，检验了双语品牌名称的水平呈现顺序对消费者品牌评价的影响及其中介机制。两个研究结果表明，双语品牌名称的水平呈现顺序和有利的来源国形象对消费者品牌评价的交互作用显著。具体而言：当双语品牌名称的“左中右英”(vs.“左英右中”)呈现顺序对应于有利的中国来源国形象，或当“左英右中”(vs.“左中右英”)的呈现顺序对应于有利的欧美来源国形象时，能够提高消费者的品牌评价。其中，当双语品牌名称的不同呈现顺序与消费者相应的有利来源国心理图式相匹配时，图式一致性效用发挥中介作用。文章丰富了品牌命名理论，同时为企业根据消费者的来源国形象感知调整双语品牌名称的水平呈现顺序提供了导向性参考。     

What is the added value of an organic label? Proposition of a model of transfer from the perspective of ingredient branding

ABSTRACT

This paper investigates the added value of an organic ingredient strategy and the transfer mechanisms at work when placing an organic label on product brands. We proposed and empirically tested an integrated model that included three stages: brand and label equity; transfer mechanisms; and product evaluation. We first selected an organic label and product brands and then tested our hypotheses with a sample of French consumers. The results confirm the positive influence of brand and label equity on transfer mechanisms (brand/label perceived fit and ease of transfer) and, in turn, illustrate how ease of transfer influences the overall product evaluation. A surprising result is that brand/label perceived fit does not directly affect the overall product evaluation; rather, it only influences brand/label ease of transfer.     

雇主品牌竞争力多层次模糊综合评价模型研究

雇主品牌竞争力评价是衡量企业人力资源管理水平的重要依据之一,尽管我国各类雇主评选活动正在兴起,但目前尚无科学、有效的雇主品牌竞争力评价系统。所以,建立一个科学、有效的雇主品牌评价模型对于雇主品牌价值的彰显很有必要。为此,结合雇主品牌评价的实际特点,从社会认可度和员工满意度两个方面建立雇主品牌评价指标体系,便于企业采取具有针对性的雇主品牌建设策略。     

品牌负面曝光事件中的消费者民族中心倾向

近些年越来越多的品牌出现以质量危机为核心的产品伤害事件，对企业的品牌资产、市场份额、财务绩效造成巨大的负面影响。以往研究指出消费者对品牌的情感可以在一定程度上促使个体对产品伤害事件更加包容，缓和产品伤害事件对品牌的负面影响，文章探讨了集体主义的东方人对于基于群体的消费者-品牌情感——消费者民族中心倾向——对产品伤害危机中品牌评价的影响。通过两组实验，分别选取中国样本和韩国样本，研究发现消费者民族中心倾向并不能始终维持消费者对本土品牌的偏爱，品牌负面信息消极程度调节民族中心倾向对品牌负面信息认知的影响：面对一般消极程度的品牌负面信息，相比国内品牌，消费者对国外品牌产生更多的负面情绪和负面品牌评价，但是当品牌出现重大负面信息时，消费者对国内品牌的负面情绪和负面评价均显著高于对国外品牌的负面情绪和负面评价。文章研究发现对于产品伤害危机管理和民族品牌建设具有一定的启示意义。     

政府主导下我国民族品牌发展战略探析

政府主导下我国民族品牌发展存在的问题,主要体现在法律法规不健全,影响企业品牌维护成本;地方政府急功近利,影响企业品牌建设;评价体系不完善,品牌评选缺乏统一标准等方面。应建立健全品牌保护的法律法规,整顿维护市场秩序;规范品牌评价体系,完善品牌评价机制;支持企业自主创新,创建自主知名品牌;建立品牌推广制度,提升民族品牌知名度;制定品牌战略发展规划,加快实施品牌战略。     

Estimating the effect of brand beliefs on brand evaluations when beliefs are measured with error

We consider the internal validity of estimates of the effects of brand beliefs on brand evaluations when beliefs are measured with error. Consumer research suggests numerous errors that may impact belief measures. However, the literature has not determined precisely why and how myriad types of error matter for the evaluation-belief relationship. Furthermore, the literature has not explicitly considered what is necessary and sufficient to control for different types of belief error when using the latent general factor approach. We show that the important distinction for empirical research is not the origin of the error per se but its relationship to affective evaluation. Error related to brand evaluation has an inflationary effect on estimates of the evaluation-belief relationship while error unrelated to brand evaluation has an attenuating effect. We use a bifactor structural equations model to decompose belief measures into general and specific dimensions. The model uses bias free variation in specific beliefs to identify effects on brand evaluation while controlling for a general belief dimension correlated with evaluation. Compared to models that do not adjust for the bias, estimates of the bias corrected marginal effects are smaller but positive and significant.