| dc.contributor.advisor | 杜化宇 | zh_TW |
| dc.contributor.author (Authors) | 謝坤龍 | zh_TW |
| dc.creator (作者) | 謝坤龍 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 12-Sep-2009 12:36:26 (UTC+8) | - |
| dc.date.available | 12-Sep-2009 12:36:26 (UTC+8) | - |
| dc.date.issued (上傳時間) | 12-Sep-2009 12:36:26 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094932206 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30657 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 經營管理碩士學程(EMBA) | zh_TW |
| dc.description (描述) | 94932206 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 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。 | zh_TW |
| dc.description.abstract (摘要) | 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 | - |
| dc.description.tableofcontents | 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 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094932206 | en_US |
| dc.subject (關鍵詞) | 品牌價值 | zh_TW |
| dc.subject (關鍵詞) | 品牌評價 | zh_TW |
| dc.subject (關鍵詞) | 品牌淨現金流量 | zh_TW |
| dc.title (題名) | 品牌價值評價之探討-以個案「A」品牌為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 一、中文部分 | zh_TW |
| dc.relation.reference (參考文獻) | 1.ACNielsen行銷研究 ，＂2006年度即飲茶市場調查結果摘要＂，尼爾森行銷研究顧問股份有限公司，民國九十六年二月。 | zh_TW |
| dc.relation.reference (參考文獻) | 2.方鈞平，＂多國藉品牌價值衡量模式之建構研究＂，義守大學管研究所未出版碩士論文，民國九十五年六月。 | zh_TW |
| dc.relation.reference (參考文獻) | 3.田祖武、許家甄、鐘宜靜，＂品牌價值衡量模式之建構分析＂，政大智慧財產評論，民國九十三年，二卷，2期，115-140頁。 | zh_TW |
| dc.relation.reference (參考文獻) | 4.邱星芳，＂2007年食品業景氣趨勢調查報告＂，食品工業研究所研究報告，民國九十六年三月。 | zh_TW |
| dc.relation.reference (參考文獻) | 5.施振榮，＂品牌價值評估應量身打造新方法＂，商業週刊，民國九十四年十月，第28期，26-28頁。 | zh_TW |
| dc.relation.reference (參考文獻) | 6.洪順慶，＂為品牌創權益，才有銷售力＂，突破雜誌，民國九十四年，第238期，22-25頁。 | zh_TW |
| dc.relation.reference (參考文獻) | 7.陳振燧，＂顧客基礎的品牌權益衡量與建立之研究＂，政治大學企管研究所未出牌博士論文，民國八十五年六月。 | zh_TW |
| dc.relation.reference (參考文獻) | 8.劉京偉，知識管理的第一本書，Arthur Andersen Business Consulting原著，民國八十九年，商周出版。 | zh_TW |
| dc.relation.reference (參考文獻) | 9.鄭丁旺，＂中級會計學＂，民國九十四年，自行出版。 | zh_TW |
| dc.relation.reference (參考文獻) | 10.甲公司財務報告書，民國九十三年。 | zh_TW |
| dc.relation.reference (參考文獻) | 11.甲公司財務報告書，民國九十四年。 | zh_TW |
| dc.relation.reference (參考文獻) | 12.甲公司財務報告書，民國九十五年。 | zh_TW |
| dc.relation.reference (參考文獻) | 13.公開資訊觀測站http://newmops.tse.com.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 14.台經院產經資料庫http://www.tie.tier.org.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 15.會計基金會-財務會計準則第35號及第37號公報 http://www.ardf.org.tw/ | zh_TW |
| dc.relation.reference (參考文獻) | 二、英文部分 | zh_TW |
| dc.relation.reference (參考文獻) | 1.Aaker, David A. (1991) Managing Brand Equity, New York: The Free Press. | zh_TW |
| dc.relation.reference (參考文獻) | 2.Aaker, David A. (1996)”Measuring Brand Equity across Product and Markets”, California Management Review, Vol.38 (3), P102-120. | zh_TW |
| dc.relation.reference (參考文獻) | 3.Barwise, Patrick (1993)”Brand equity: Sanrk or Boojum?”, International Journal of Research in Marketing,Vol.10(1), P93-104. | zh_TW |
| dc.relation.reference (參考文獻) | 4.Biel, Alexander L. (1992) “How Brand Image drives Brand Equity”, Journal of Advertising Research, Vol.32 (11), P6-12. | zh_TW |
| dc.relation.reference (參考文獻) | 5.Blackett, Tom (1991) “The Valuation of Brands”, Marketing Intelligence & Planning, Vol. 9(1), P27-35. | zh_TW |
| dc.relation.reference (參考文獻) | 6.Bonner, P.G. and R. Nelson, (1985) Product Attributes and Perceived Quality: Foods, Perceived Quality, Lexington Books. | zh_TW |
| dc.relation.reference (參考文獻) | 7.Brasco, T. C. (1988) How Brand Name are Value for Acquisition, Report No.88-104, Lance. Leuthesser, Ed. Cambridge, MA: Marketing Science Institute. | zh_TW |
| dc.relation.reference (參考文獻) | 8.Buchanan, Lauranne, Carolyn J. Simmons and Barbara Bickart, (1999) “Brand Equity Dilution: Retailer display and context brand effect”, Journal of Marketing Research, Vol.36, P345-355. | zh_TW |
| dc.relation.reference (參考文獻) | 9.Chan, S. Park and V. Srinivasan, (1994) “A Survey-Based Method for Measuring and Understanding Brand Equity and Its Extendibility”, Journal of Marketing Research, Vol.31 (5), P271-288. | zh_TW |
| dc.relation.reference (參考文獻) | 10.Cobb-Walgren, Cathy J. Cythia A. Ruble, and Naveen Donthu, (1995) “Brand Equity, Brand Preference, and Purchase Intent”, Journal of Advertising, Vol.24 (3), P25-40. | zh_TW |
| dc.relation.reference (參考文獻) | 11.Doyle, Peter (1990) “Building Successful Brands: The Strategic Options”, Journal of Consumer Marketing, Vol.7 (2), P5-20. | zh_TW |
| dc.relation.reference (參考文獻) | 12.Edvinsson, Leif and Michael S. Malone, (1997) Intellectual Capital: Realizing your Company’s true Value by finding its Hidden Roots, Harper Collins Publisher, Inc. | zh_TW |
| dc.relation.reference (參考文獻) | 13.Farquhar, Peter H. (1990) “Managing Brand Equity”, Journal of Advertising Research, Vol.3 (4), P7-12. | zh_TW |
| dc.relation.reference (參考文獻) | 14.Feldwick, Paul (1996)” What is Brand Equity anyway and How do you Measure it”, Journal of Marketing Research Society, Vol.38, P85-104. | zh_TW |
| dc.relation.reference (參考文獻) | 15.Ibbotson Associates, (2006) Stocks, Bonds, Bills, and Inflation Valuation , Edition Yearbook, Ibbotson Associates. | zh_TW |
| dc.relation.reference (參考文獻) | 16.Kamakura, Wagner A. and Gary J. Russell, (1993) “Measuring Brand Value with Scanner data”, International Journal of Research in Marketing, Vol.10, P9-22. | zh_TW |
| dc.relation.reference (參考文獻) | 17.Keller, Kevin L. (1993) “Conceptualizing, Measuring and Managing Customer-Based Brand Equity”, Journal of Marketing, Vol.57, P1-22. | zh_TW |
| dc.relation.reference (參考文獻) | 18.Keller, Kevin L. (1998) Strategic Brand Management, New Jersey: Prentice Hall. | zh_TW |
| dc.relation.reference (參考文獻) | 19.Lassar, Walfried, Mittal Banwari, and Sharma Arun, (1995) “Measuring Customer-Based Brand Equity”, Journal of Consumer Marketing, Vol.12 (4), P11-19. | zh_TW |
| dc.relation.reference (參考文獻) | 20.Louviere, Jordan and Richard Johnson (1988), Measuring Brand Image with Conjoint Analysis and Choice Models," in Defining, Measuring and Managing Brand Equity: A Conference Summary, Report No. 88-104, Lance Leuthesser, ed., Cambridge, MA: Marketing Science Institute. | zh_TW |
| dc.relation.reference (參考文獻) | 21.Martin, G. S. and Brown, T. J. (1990), “ In Search of Brand Equity: the Conceptualization and Measurement of the Brand Impression Construct,” in Childers, MacKenzie, Leigh, Skinner, Lynch Jr, Heckler, Gatignon, Fisk and Greham, (Eds), Marketing Theory and Applications, Vol.2, American Marketing Association, Chicago, IL, P431-438. | zh_TW |
| dc.relation.reference (參考文獻) | 22.McWilliam, Gil and Leslie D. Chernatony, (1989) “Branding Terminology-The real debate”, Marketing Intelligence & Planning, Vol.7 (7), P29-32. | zh_TW |
| dc.relation.reference (參考文獻) | 23.Mullen, M. and A. Mainz, (1989) “Brand and Balance Sheet: Putting a Price on Protected Products”, Acquisition Monthly, Vol.24, P26-27. | zh_TW |
| dc.relation.reference (參考文獻) | 24.Parasuraman, A and Dhruv Grewal, (2000) “Serving Customers and Consumers Effectively in the Twenty-First Century: A Conceptual Framework and Overview”, Academy of Marketing Science Journal, Vol. 28(1), P9-17. | zh_TW |
| dc.relation.reference (參考文獻) | 25.Park, C. Whan, Bernard J. Jaworski and Deborah J. Machnnis, (1986) “Strategic Brand Concept-Image Management”, Journal of Marketing, Vol.50 (4), P135-145. | zh_TW |
| dc.relation.reference (參考文獻) | 26.Roethenbaugh, Gary and Paul Tarling (2003) Zenith Report on Global Soft Drink, Zenith International Ltd | zh_TW |
| dc.relation.reference (參考文獻) | 27.Schocher, A. D. and B. Weitz, (1988)” A Perspective on Brand Equity Principles and Issues, Measuring and Managing Brand Equity: A Conference Summary, Report No.88-104, Lance Leuthesser, Ed., Cambridge, MA: Marketing Science Institute. | zh_TW |
| dc.relation.reference (參考文獻) | 28.Seetharaman, A., Zainal A. B. M. Nadzir, and S Gunalan, (2001)”A Conceptual Study on Brand Valuation”, The Journal of Product and Brand Management, Vol.10 (4/5), P243-256. | zh_TW |
| dc.relation.reference (參考文獻) | 29.Simon, Carol J. and Mary W. Sullivan, (1993), “The Measurement and Determinants of Brand Equity: A Financial Approach”, Marketing Science, Vol.12, P28-52. | zh_TW |
| dc.relation.reference (參考文獻) | 30.Srivastave, Rajendra and Allan D. Shocker, (1991) Brand Equity: A Perspective on Its Meaning and Measurement, MSI Report, Cambridge, MA: Marketing Science Institute, P91-124. | zh_TW |
| dc.relation.reference (參考文獻) | 31.Stobart, Paul (1989) Alternative methods of brand valuation. Brand valuation: Establishing a true and fair view, London: The Interbrand Group. | zh_TW |
| dc.relation.reference (參考文獻) | 32.Sweeney, Jillian C. and Geoffrey N. Soutar, (2001), “Consumer Perceived Value: The Development of a Multiple Item Scale”, Journal of Retailing, Vol.77 (2), P203-220. | zh_TW |
| dc.relation.reference (參考文獻) | 33.Tauber, Edward M. (1988) “Brand Leverage: Strategy for Growth in a Cost Control World”, Journal of Advertising Research, Vol.28 (4), P26-30. | zh_TW |
| dc.relation.reference (參考文獻) | 34.Urde, Mats (1994), “Brand Orientation: A Strategy for Survival”, Journal of Consumer Marketing, Vol.11 (3), P18-32. | zh_TW |
