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2001 Fiscal Year Final Research Report Summary

Research of decanting for Coporate Soft Strategy - Focused on Capitalization of Brands

Research Project

Project/Area Number 12630159
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionWaseda University

Principal Investigator

HIROSE Yoshikuni  Waseda University, School of Commerce, Professor, 商学部, 教授 (80140739)

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)
Project Period (FY) 2000 – 2001
KeywordsBrand / Brand Valuation Model / Brand Loyalty Fee / Prestige Driver / Loyalty Driver / Expansion Driver / Expected Cash Flow Approach / Intellectual Property
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.

  • Research Products

    (11 results)

All Other

All Publications (11 results)

  • [Publications] 広瀬 義州: "インタンジブル会計のフレームワーク"税経通信. 57. 88-96 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 広瀬 義州: "ブランド価値評価研究会報告書について"租税研究. 636. 1-14 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 広瀬 義州: "「ブランド価値評価研究会報告書」の概要"企業会計. 54. 18-25 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 広瀬 義州: "自己創設ブランドの資産計上について"JICPAジャーナル. 14. 58-63 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 広瀬 義州他: "座談会・ブランドが企業競争力を高める"旬刊経理情報. 992. 8-27 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 藤田 晶子: "のれんとブランド"会計. 160. 220-231 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 広瀬 義州: "日本発ブランド価値評価モデル"税務経理協会. 297 (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Yoshikuni, Hiroshi: "The Future of the Business Accounting in Japan"Japanese Accounting Forum. (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yoshikuni, Hiroshi: "Valuating Brans"LOOK, JAPAN. 48, No.564. (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yoshikuni, Hiroshi: "Valoracion de las Marcas"LOOK, JAPAN (Spanish, Eds.). 13, No.156. (2003)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yoshikuni, Hirose: "Brand Valuation Model from Japan"Zeimu-Keiri-Kyokai. (2002)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 2004-04-14  

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