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| Title: | 品牌價值評價之探討-以個案「A」品牌為例 |
| Authors: | 謝坤龍 |
| Contributors: | 杜化宇
謝坤龍 |
| Keywords: | 品牌價值
品牌評價
品牌淨現金流量 |
| Date: | 2006 |
| Issue Date: | 2009-09-12 12:36:26 (UTC+8) |
| Abstract: | 品牌對企業而言，是一種無形資產，在實際市場經濟運作下，也說明了品牌也能像有形資產一樣，有創造價值能力及自身增值的能力。隨著品牌資產的值增加及市場的競爭需求，品牌價值的評價及管理日益重要，而品牌應該能夠為企業帶來更多價值，並且反映在財務報表上。
因此，本研究主要是以品牌淨現金流量之觀點評價「A」品牌之品牌價值，並且根據本研究評價之「A」品牌價值與個案公司實地購買「A」品牌之購買金額，討論甲公司購入「A」品牌之價值未來真實呈現於企業財務報表之品牌產生淨現金流量中之可能性，且具滿足企業所支付之代價。
綜合本研究的評價目的、產業特性、總體環境，甲公司取得上開經營權利及永續經營下，採用品牌淨現金流量法估算，以折現率15.6468%計算，顯示出當「A」品牌達到預做之品牌銷售收入，其折現值合計為新台幣 1,299,884仟元，且品牌所產生之淨現金流量共計新台幣2,143,405仟元。另外，當「A」品牌銷售收入高於原先預估之收入情況時，則該品牌折現值為新台幣1,509,620仟元，品牌所產生之淨現金流量共計新台幣2,498,510仟元；反之，若「A」品牌銷售收入低於原先預估之收入情況時，則該品牌折現值為新台幣1,090,148仟元，品牌所產生之淨現金流量共計新台幣11,788,301仟元。
本研究結果顯示，甲公司購買「A」品牌所付出之代價，在未來實現於企業現金流量報中是具有相當之可能性。由於企業欲獲取品牌時，評估其可產生之有形的現金利益，是決策過程中的主要課題，而品牌評價方式可在各種合理假設前題下，將無形品牌資產轉換為有形的量化數字，協助管理者作為事前決策及事後效益評估判斷的參考之一。
第一章 緒論.....................................1
第一節 研究背景與動機............................1
第二節 研究目的.................................4
第三節 研究流程.................................5
第二章 文獻探討.................................6
第一節 品牌之概念...............................6
第二節 品牌價值之探討............................8
第三節 品牌價值之衡量構面 ........................13
第四節 品牌價值相關評價模式之探討.................18
第三章 研究方法與個案公司介紹.....................27
第一節 研究架構與方法............................27
第二節 品牌價值評估指標及定義.....................28
第三節 個案公司分析-「A」即飲茶品牌................32
第四節 甲公司取得「A」即飲茶品牌價值之揭露概念.......41
第四章 研究結果與分析............................54
第一節 「A」即飲茶品牌銷售收益資料 .................54
第二節 「A」品牌收益預測與常規化調整...............55
第三節 「A」即飲茶品牌價值評價之結果...............58
第五章 研究結論與建議............................62
第一節 研究結論..................................62
第二節 實務意涵..................................63
第三節 研究限制及後續研究建議......................65
參考文獻 .........................................67 |
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| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
94932206
95 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0094932206 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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