廣告支出對商標權之成本意涵

The Cost Implication of Advertising Expenditure on Trademarks

10.29731/SJA.200911.0002

呂明哲(Ming-Che Lu)；陳逸芬(Yi-Fen Chen)

無形資產 ； 商標 ； 成本意涵 ； 廣告支出 ； Intangible asset ； Trademark ； Cost implication ； Advertising expenditure

會計學報

2卷1期（2009 / 11 / 01）

29 - 49

繁體中文

隨著品牌的重要性獲得重視，商標已成為一項具有經濟價值的無形資產。然而，新商標在註冊登記後仍不具任何經濟價值，初期須藉由企業相當的努力方可賦予商標價值。其中，所作努力的支出項目若能創造商標未來經濟效益，則可歸屬於與商標成本攸關。過去研究顯示，廣告確可提昇商標之經濟價值（Barth et al. 1998）；企業若以廣告行為賦予新商標經濟價值，則廣告支出對新商標即具成本意涵。本文以臺灣上市公司為研究對象，證實當公司有新商標形成時，廣告支出會有顯著調升；在其他條件不變下，每增一件新商標，廣告支出調升約為四百七十萬元。經由敏感性分析，研究結果對產業、年度及商標認定皆具穩健性。

With the increasing emphasis on brands, trademarks have become intangible assets with economic value. However, a new trademark does not possess any value unless the enterprise makes efforts to promote it. The expenditure caused from such efforts is considered related to trademark cost. It has been confirmed in previous studies that advertising does enhance economic value of trademarks (Barth ＂et al.＂ 1998). If the enterprise promotes the value of a new trademark by advertising activities, the advertising expenditure bears the cost implication of trademarks. Using the research sample of firms listed in the Taiwan Stock Exchange, this study investigates the change of advertising amount when newly-created trademarks will be used. According to the empirical results, it is proved that the advertising expenditure will significantly increase as newly-created trademarks are used. With other factors fixed, the advertising expenditure will increase by 4,700,000 for each newly-created trademark. By sensitivity tests, the results are robust to industry, year, and trademark specification.

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