Brand Asset Evaluation

In knowledge economy age, brand assets as a kind of important intangible assets is more and more attracted by business administrative personnel and expert in assets assessment. It is because its estimation is more difficulty than that of tangible assets, even it may say that it is hard to estimate accurately. At present, there are various ways to assess brand. Different people look at it in different way. To recognize the nature of brand assets, correctly distinguish brand assets from other relevant intangible assets and to choose proper assessment way are very significant to scientifically assess the value of every kind of brand assets.Firstly this paper probes for the conception and the basic theory about brand assets by pointing out that brand is a kind of assets and is subordinate to category of assets, so brand assets assessment certainly applies for general theory in assessing assets and is restricted by basic assessment theory, the correct assessment of brand asset will inevitably be also helpful for development and the completeness of the entire assessment profession;Meanwhile, brand assets is a special intangible assets after all, therefore its assessment differs from that of common assets. To correctly estimate its value, we should properly discriminate such a group of conceptions about brand assets, trademark right and business reputation. Current ways of brand evaluation are all based on the traditional methods of assets assessment. Then, this essay introduces internal and external situation of brand assets assessment and analysis the advantages and the disadvantages of the three current ways of assessing brand assets. Lastly, on the base of predecessors' research fruits and in accordance with present concrete situation of Chinese brand development, this paper puts forward a new way of assessing brand assets which is suitable for our country's national situation, offers case calculation accordingly. This new method is based on "income method", it has fully embodied The consumer's essential factor of brand assessment and have remedied the deficiency of current methods, for example, manage risk factor and brand revise factor is led into this new method. May this essay is capable of opening up the thinking in assessing brand assets and takes certain positive effect on circles of assets assessment and business marketing administration.