| Project/Area Number |
12630159
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
HIROSE Yoshikuni Waseda University, School of Commerce, Professor, 商学部, 教授 (80140739)
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| Co-Investigator(Kenkyū-buntansha) |
WATANABE Tsuyoshi Fukuoka University, School of Commerce, Associate Professor, 商学部, 助教授 (30269493)
FUJITA Akiko Meiji Gakuin University, School of Economics, Professor, 経済学部, 教授 (20227599)
KURATA Kouji Rikkyo Uniiversity, School of Economics Professor, 経済学部, 教授 (90149146)
NISHIZAWA Shigeru Sophia University, School of Economics, Associate Professor, 経済学部, 助教授 (10246689)
YOSHIMI Hiroshi Hokkaido University, School of Economics, Associate Professor, 経済学部, 助教授 (90222398)
長束 航 早稲田大学, 商学部, 助手 (70329069)
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| Project Period (FY) |
2000 – 2001
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| Project Status |
Completed (Fiscal Year 2001)
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| Budget Amount *help |
¥3,700,000 (Direct Cost: ¥3,700,000)
Fiscal Year 2001: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2000: ¥2,800,000 (Direct Cost: ¥2,800,000)
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| Keywords | Brand / Brand Valuation Model / Brand Loyalty Fee / Prestige Driver / Loyalty Driver / Expansion Driver / Expected Cash Flow Approach / Intellectual Property / 知的資産 / M＆A / のれん / 企業結合 / 減損会計 / パーチェス法 / 無形資産 / ブランド概念 / ブランドの評価手法 |
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| Research Abstract |
We have established concepts on brand and have developed (l) the Brand Valuation Model for recognizing bland as assets, (2) the Brand royalty fee aid its measurement methodologies, and (3) the Brand Management Model. Our Model is to calculate brand value based on the following three driver ; Prestige Driver (PD), Loyalty Driver (LD), and Expansion Driver (ED).
PD is the factor of brand value, which focuses on the price advantage created by the reliability of the brand that enables the conpany to sell the product constantly at higher prices ccmpared with conpetition.
ID is the factor, which focuses on the capability of a brand to maintain stable sales for a long period based on stable clients or represents with high royalty.
ED focuses on the fact that a brand with high status is widely recognized, and therefore, is capable of expanding from is its traditional industry and markets to similar or different industries as well as to overseas expanding its market geographically.
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