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Research Of The Value Evaluation Of Enterprise Trademarks Based On Brand Competitiveness

Posted on:2019-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:S H LuoFull Text:PDF
GTID:2429330548470192Subject:Asset Assessment
Abstract/Summary:PDF Full Text Request
Trademark is not only a part of intellectual property,but also an important intangible asset.In the fierce market competition,the trademark is not only the symbol of the enterprise products,but also a powerful tool for the enterprise to improve the market competitiveness.Trademark value is an important part of enterprise value.and the management of trademark value is an important part of the management of enterprise value.However,there are still some deficiencies in the methods of trademark valuation,which results in unreasonable to evaluate trademark value.Excess profitability is the essential attribute of the intangible assets such as trademark and patent.Therefore,the excess income method is a reasonable way to measure the value of intangible assets such as trademarks,patents,etc.However,the excess income approach has incomplete consideration of the factors of value in value assessment.Brand competitiveness is an important manifestation of enterprise competitiveness.Based on brand competitiveness,the evaluation of trademark value can bring more factors of value impression into it,so that it can more reasonably evaluate trademark value.Therefore,this paper introduces the brand competitiveness coefficient to modify the excess earning method,and explores the trademark value evaluation method based on brand competition,in order to evaluate the trademark valuereasonably.The trademark value evaluated by the method of evaluation of trademark value based on brand competitiveness,which contains two aspects: one is based on the basic financial conditions of enterprises,using the method of excess earnings to assess a fundamental trademark value,namely the trademark of financial valuation;The second is the expansion value of the trademark based on the basic financial value,which is influenced by the competitive force of the brand and is not reflected in the financial value of the trademark.When introducing the brand competitiveness coefficient to amend the superfrontal income method,firstly,the brand competitiveness index evaluation system should be established.Then,according to the fuzzy comprehensive decision method,the brand competitiveness index is transformed into the brand competitiveness coefficient.Finally,based on the value of the trademark and the basic idea of the expansion value formed by the influence of the financial value and brand competitiveness,and the brand competitiveness coefficient is introduced to modify the excess income method.When Guizhou BaiLing enterprise "lark and figure" trademarks are protected by law,the expiration of using their brand competitiveness based on enterprise brand value evaluation methods,evaluate the trademark value of Guizhou BaiLing enterprise,elaborate the the evaluation process of the method,and test the rationality and feasibility of the method.The research content of this paper consists of six parts: the first part is the introduction,which is the background,significance and purpose of the research to discuss the necessity of the revision of the excess income method;The second part is the research status and methods of brand valuation,the main research purpose of this part is to find the defects of the existing theory and method,and discusses how the excess profit reflected in the value of the trademark;The third part is the influence of the brand competitiveness on trademarks value,the main purpose of this section is what found the influence of brand competitiveness on trademark value,and whichfor the following based on brand competitiveness on the excess profit method improvement function relationship,the two The fourth part is based on the improvement of the excess return method based on the brand competitiveness.This part analyzes the process of the improvement of the excess revenue method by introducing the brand competitiveness coefficient.The fifth part is the application of the trademark case of the bailing enterprise in your state,which uses the form of the case to apply the evaluation method of the enterprise value evaluation based on the brand competitiveness.The sixth part is the conclusion and deficiency,this part on the basis of the previous four points of the research content,summarizes the research conclusion of this article,and found the shortcomings in the course of study,in order to further improve in follow-up studies.
Keywords/Search Tags:Trademark value, Brand competitiveness, Financial value, Brand competitiveness oriented value
PDF Full Text Request
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