品牌價值與無形資產、品牌策略、經營績效之相關性研究

An Empirical Study on the Relationship of Brand Value, Intangible Asset, Brand Strategy, and Performance

10.6697/TBPJ.201212_6(1).0002

鄧美貞(Mei-Jane Teng)；練姿吟(Tzu-Yin Lien)

品牌價值 ； 品牌策略 ； 無形資產 ； 績效 ； Brand Value ； Brand Strategy ； Intangible Asset ； Performance

臺灣企業績效學刊

6卷1期（2012 / 12 / 01）

27 - 50

繁體中文

本研究除了延續過去文獻探討績效與品牌策略對品牌價值的影響，更加入無形資產變數，探討品牌價值與無形資產、品牌策略、經營績效之間的關聯性。其中品牌價值以Interbrand品牌顧問公司所鑑價的品牌價值數據為主，無形資產則以MVBV，Tobin's Q，EVA與VAIC^(TM)作為衡量指標，調查期間自2003年至2008年。研究結果顯示，1.品牌價值與無形資產的四項指標皆無顯著關係，2.品牌價值與品牌策略有顯著正相關，其中以企業品牌策略的品牌價值最高，3.經營績效、有形資產與品牌價值有顯著正相關，意涵廠商持續投入有形資產與提昇經營績效，可有效提昇品牌價值。

The study continued the former studies to investigate the influence of performance and brand strategy on brand value. It was added to the variable of intangible asset to investigate the relationship of brand value, intangible asset, brand strategy and performance. Among this study that brand value data consultancy based on Interbrand's reports; intangible asset to MVBV, Tobin's Q, EVA and VAIC^(TM) as a evaluation indicators. The survey period is from 2003 to 2008. The results indicate that (1) Brand value positively affects VAIC^(TM) and EVA of indicators for these two intangible assets. (2) There is a significantly positive correlation between brand value and brand strategy, among the highest brand value is corporate brand strategy. (3) Performance and tangible assets positively affect brand value. The express is manufacturers have continued to input the tangible assets and improve performance, which can effectively enhance the brand value.

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