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Study On Value Assessment Of Agricultural Product Brand Based On Market Transaction

Posted on:2013-11-07Degree:MasterType:Thesis
Country:ChinaCandidate:R AnFull Text:PDF
GTID:2249330371965904Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important agricultural intangible asset, agricultural product brand plays an important role in reducing the cost of agricultural product, promoting the growth of agricultural profits, and achieving the sustainable growth of agriculture, and promoting the modernization of China’s agriculture. In recent years, trading on the brand of agricultural products is emerging and slowly developed, but due to the weak brand awareness, assets evaluation theories lack of authority, resulting in actual operation struggled. Based on this, it becomes particularly significant to research the agricultural product brand valuation theory and method based on market transaction.This article is divided into seven sections,which analyzed the particularity of the brand,treated the composition and influencing factors of the brand value,clarified assessment objects, evaluation purposes, assessment assumptions and the value type of theoretical issues.This article highlighted the particularity of agricultural product brand and the purpose of market transactions, and used the income method to assess the brand value and raised the ideas and methods of three parameters, including the amount of expected return using Analytic hierarchy process, discount rate and the income years to consider the specialist of agricultural product brand.Finally, an example of a brand trading case can verify the accuracy and the operability of the income method in the value assessment of agricultural products brand based on market transaction.Analyzing applicability of the basic theory and assessment methods about value assessment of agricultural product brand on the purpose of trading can provide the theoretical basis for assessing officers, and promote the maintenance of the legitimate interests of the parties to the transaction, the improvement of the quality of agricultural products and the increasement in farmers’ income, the realization of agricultural modernization .
Keywords/Search Tags:Agricultural product brand, value assessment, market transaction, the income method
PDF Full Text Request
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