品牌价值的会计分析  

Accounting analysis of brand value

作　　者：朱晓丹[1] 胡晓霞[1] 

机构地区：[1]十堰职业技术学院管理工程系,湖北十堰442000

出　　处：《十堰职业技术学院学报》2003年第4期41-44,共4页Journal of Shiyan Technical Institute

摘　　要：品牌是企业一项重要的无形资产,人们对它的认识随着经济的发展不断深入,对品牌价值的测度手段也在不断改善。本文对品牌的内涵进行了分析,并在一定的假设基础上,从微现角度入手对品牌价值的会计计量方法进行了研究,在传统的计量方法的基础上,提出“差额改进法”这一新型会计计量方法,并对该模型进行了实例验证。For an enterprise, brand is one of the most important invisible assets. People get a better understanding about it along with the development of economy, and the estimative measures to brand value are also improving constantly. This paper analyzes the content of the brand. From the microcosmic point of view, it studies the accounting measures of the brand value, which is on the basis of assumption. And based on the traditional estimative measure, the paper brings up a new type estimative measure which is called Margin Improvement Method, and this method has been proved out with some examples.

关 键 词：品牌 价值 会计分析 无形 

分 类 号：G646[文化科学—高等教育学]