【摘要】： 知識經(jīng)濟時代,品牌資產(chǎn)作為一種重要的無形資產(chǎn),已經(jīng)越來越受到企業(yè)管理人員和資產(chǎn)評估專家的重視。品牌資產(chǎn)的含義豐富而深遠,它超越企業(yè)一切有形資產(chǎn)之上又與它們息息相關。正因為它的計量難于有形資產(chǎn),甚至可以說是難以準確計量。目前關于品牌資產(chǎn)的概念解釋及評估方法層出不窮,仁者見仁,智者見智。認清品牌資產(chǎn)的本質(zhì),正確區(qū)分品牌資產(chǎn)和其他相關的無形資產(chǎn)并選擇適當?shù)脑u估方法,對于科學地評估每一品牌資產(chǎn)的價值至關重要。 本文旨在探討品牌資產(chǎn)評估的方法以及支撐該方法得以運用的品牌資產(chǎn)評估模型,重點針對以往評估方法中存在的主觀性及行業(yè)適用性問題,建立了新的品牌資產(chǎn)評估模型,并引入平衡計分卡這一戰(zhàn)略管理工具。將品牌資產(chǎn)評估的基本要素整合到平衡計分卡中,使新創(chuàng)建的評估模型在各個行業(yè)具有通用性和較強的可操作性,并把企業(yè)品牌資產(chǎn)的評估與管理提升到了戰(zhàn)略角度,較好地克服了現(xiàn)有評估方法的不足。同時,結(jié)合中國企業(yè)的具體實際情況對新建立的品牌資產(chǎn)評估模型在我國大型綜合超市予以應用,將理論與實踐有機結(jié)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
【學位授予單位】：蘭州商學院
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F273.2

【引證文獻】

相關碩士學位論文 前1條

1 徐西寧;五糧液出口品牌資產(chǎn)戰(zhàn)略研究[D];江西財經(jīng)大學;2010年

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本文編號：2502404