品牌与品牌资产:定义与管理外文翻译资料

Brands and brand equity: definition and management

原文作者 Lisa Wood

单位 Sheffield Hallam University, Sheffield, UK

摘要：本文假设品牌应该作为长期的企业资产价值管理。这是对一个真正的品牌要实现资产的心态，品牌忠诚度之间的关系，需要在管理会计系统承认品牌价值。它也建议战略品牌管理是通过在一个多学科的重点，由共同促进的量。本文试图建立的品牌的概念关系和结构提供了一个框架，交流，会计，功能，以及市场营销的措施。品牌管理也认为，这是一个模型品牌资产的管理。

品牌管理

消费者营销和品牌营销最要的是：有竞争力的产品。这也是公司的成功的重要点。因此，它也是重要的管理品牌的战略。然而，缺乏一个有效的沟通，没有一个共同使用的术语的组织，可能是消费者营销和品牌营销战略管理的障碍。这是明显的比营销和功能之间的关系更加困难。本文旨在建立构造和这两者之间的关系的概念，并提供一个有效的词汇之间的通信、统计和市场营销的框架。假设本文就是良好的沟通在组织消费者和品牌资产的管理之间的战略管理。

下面的讨论集中在品牌价值，附加价值的概念和品牌建设。

关键词：品牌；品牌资产；品牌忠诚度；品牌价值；价值分析

品牌管理

消费者营销和品牌营销最要的是：有竞争力的产品。这也是公司的成功的重要点。因此，它也是重要的管理品牌的战略。然而，缺乏一个有效的沟通，没有一个共同使用的术语的组织，可能是消费者营销和品牌营销战略管理的障碍。这是明显的比营销和功能之间的关系更加困难。本文旨在建立构造和这两者之间的关系的概念，并提供一个有效的词汇之间的通信、统计和市场营销的框架。假设本文就是良好的沟通在组织消费者和品牌资产的管理之间的战略管理。

下面的讨论集中在品牌价值，附加价值的概念和品牌建设。

品牌资产

在营销学中，试图系消费者和品牌之间关系产生术语“品牌资产”。品牌资产的概念是在品牌管理文献中存在争论的，这表明品牌资产拥有一个长期关注的重要性。虽然品牌资产是公司品牌战略重要举措，但是缺乏共同的术语和公司内部之间的固有坚持，可能阻碍品牌资产的沟通。

品牌资产， 专家倾向于定义类似于品牌的概念和增加值(品牌建设)的数量激增的多重含义。

品牌资产不同于营销人员，这一概念的定义客户和品牌之间的关系(面向消费者的定义)，或

东西积累品牌所有者(company-oriented定义)。Feldwick(1996)提供一个不同的分类。品牌资产的含义为:

1品牌作为一个可分离的总价值=资产plusmn;出售，或包含在资产负债表。

2一个品牌衡量消费者的力量和态度

3品牌描述消费者的信仰。

这些通常被称为的第一品牌的价值或者品牌价值，其意义一般采用财务会计来描述。测量消费者的对品牌的态度可以称为一个品牌、品牌强度(品牌忠诚度)。第三可以称为品牌形象。当营销人员使用术语“品牌资产”，往往意味着品牌描述或品牌的力量。品牌力量和品牌有时被称为“消费品牌区分资产股权”的意义。

品牌是独特的，因此它不会被量化，而品牌实力和品牌价值是可量化的(虽然本文中的方法

量化并没有涉及到这一点)。品牌价值可以认为是独特的，因为它指的是一个实际的，或者

有意义的事务，而其他两个描述对消费者的关注。

用一个假设的因果关系关系来对品牌资产的进行解释。如下图一

品牌说明 品牌力量 品牌价值

显然，品牌描述(身份或图像)是根据需要和想要的目标市场的营销组合产品、价格、地点和推广的。这个过程的成功与否决定了品牌的力量程度和品牌忠诚度。品牌忠诚度的程度决定一个品牌的价值。这意味着未来现金流的保证。

Feldwick认为使用这个词品牌资产会产生仅考虑品牌之间存在的关系和描述品牌实力和品牌价值的错觉。若也要考虑到品牌描述和品牌强度，则是营销人员和主要会计问题职权范围内了。

然而，对于品牌管理作为长期战略资产，图1中列出需要运营管理系统的关系。品牌可以进行检查和评估品牌实力和品牌价值的管理，品牌战略修改的行动。而不是一个简单测量和管理的经营范围的结果的过程，这是进一步探索的总结讨论。

虽然在品牌资产的定义和基础仍有意见的多样性，但是大多数方法认为品牌资产的一个战略问题是隐式的，下面讨论探索品牌价值的范围，展示他们与Feldwick(1996)的分类。

Ambler和Styles(1996)建议品牌经理在今天利润还是他们的未来之间做出选择，品牌资产是“商店在稍后的日期实现的利润”。在此定义之前，斯利瓦斯塔瓦(1991) 在品牌资产建议提出：聚合所有累积的态度在扩展的思想和行为模式的消费者，分销渠道和影响代理，这将提高未来长期利润和现金流。

这个定义品牌资产的区别在品牌资产的估值和Feldwick(1996)的品牌实力范畴。这种方法本质上是短期的利润的重点战略。戴维斯(1995)品牌的战略重要在当他定义品牌价值(一种股票品牌资产)。潜在的战略是一个品牌能够对一个公司贡献和福利。“在这个定义，品牌价值是品牌资产的合成形式图1中，或基于消费者的品牌资产。

凯勒(1993)将提出面向消费者来描述品牌实力品牌资产的一个方法。建议品牌资产代表了消费者熟悉的品牌和一些有利的回忆，以及强大而独特的品牌联想。因此，有一个微分效应的品牌知识，会对消费者产生响应的营销品牌。这种方法夫的品牌的关系如图1所示的是一样的品牌的力量是一个就是有力的证据。

Winter(1991)表明品牌资产增值涉及到产品的附加值，消费者协会和特定的品牌。目前还不清楚是怎么使用附加价值，但品牌股权符合品牌的分类描述和品牌力量。

Leuthesser (1988)提供了一个广泛的定义的品牌价值为:客户行为的一个品牌的关联，渠道的一部分成员和母公司的许可，获得比没有品牌的更大的体积或更高利润。这个定义涵盖Feldwick的品牌描述和分类品牌力量暗示类似的关系图1中概述。关键的区别图1的结果是，品牌的力量不是指定为品牌价值，而是意味着市场份额和利润的结果。

营销人员倾向于描述，而不是把一个图，结果品牌的力量。Pitt和Katsanis (1995)建议品牌资产增加的可能性和品牌的选择，导致品牌忠诚度。“将该品牌隔离开来构成竞争威胁。”Aaker(1991)建议强大的品牌通常会提供更高的利润和更好的访问权分销渠道，以及提供一个广泛的产品线扩展的平台。

品牌延伸是一个经常被引用的品牌资产优势，Daci和Simth(1994)和Keller和Aaker(1992)表明成功的品牌延伸可以建立品牌资产。Loken和John(1993)和Aaker(1993)建议谨慎可怜的品牌延伸可以削弱品牌股本。

Farquhar(1989)表明:高品牌资产和市场力量之间的关系，断言:公司的竞争优势品牌的高股本包括成功的机会扩展，对竞争对手的促销弹性压力，和创建壁垒。

这种关系是总结如图2所示。图2表明，可能有更多结果取决于品牌。它是由Wood(1999)认为品牌价值可以作为测量市场力量的一项指标。

品牌经理认为实现高度的品牌力量是一个重要的目标。如果我们接受的图1和图2中突出显示的关系是我们应该追求的东西，那么我们的注意力应该集中在优化品牌描述。这需要丰富的品牌构建的理解。然而，尽管有大量的文献，但是明确品牌构建尚未生产。随后讨论了

品牌建设本身，并突显了特定的品牌和之间的关系附加值。这种关系被认为是各种方法的品牌在营销定义关键，并且目前市场营销和会计的不兼容性品牌建设本身。

品牌建设

不同的方法定义品牌建设部分源于不同角度(如产品及和整体品牌)。利益相关者的角度来看，即一个品牌从消费者的角度定义或从品牌所有者的角度来看。此外，品牌从这种多样性集成的定义，有时中定义的目的， 有时描述他们的特点。考察了不同的方法品牌的定义。

美国市场营销协会(1960)提出了以下公司面向一个品牌的定义: 旨在识别旨在识别良好或服务的卖家或一组卖家或区分的竞争对手的名称、术语、符号、形象的设计或一个组合。

Bennett(1988)定义一个品牌是一个名称、术语、设计或象征任何其他功能，用于识别一个卖方不同于其他商品或服务卖家。

关键改变原来的定义“其他功能”这个词，因为这允许无形资产，如图片，重点的分化。品牌的特殊价值是，它侧重于基本定义品牌的目的，这就是区别。它不应忘记，品牌运作在一个差异化的市场环境是至关重要的。即使在垄断情况，公司可以在未来的竞争选择定位自己的品牌。另一个关键特性定义是，它需要从企业的角度，而不是强调消费者的利益。

Ambler (1992)从消费者角度定义一个品牌:企业承诺的属性的总和和购买并提供满意的服务的属性组成。一个品牌可能是真实的或虚幻的、合理的或情感、有形的或看不见的。

这些属性是非常主观的从所有元素营销组合的品牌的产品线。一个品牌的属性使用营销组合创建的，解释的消费者。品牌属性本质上是通过创建品牌是什么描述。(品牌的一种解释前面提到的股票)。

定义品牌还有许多其他的描述方法，这些包括实现差异化或强调消费者来购买品牌的优势描述，强调品牌形象，品牌个性，品牌价值和品牌增加值。

这些定义之间的界限不明显，只是关注的方面不同。Ambler(1992)指的是属性的总和。“这种方法一个关键的贡献是理解品牌的特征。但是， 当可能的子集品牌或品牌

特征描述却一直是一个扩散品牌“定义”。不过能够描述品牌的特点，也会对对战略的理解有用决策。Aaker强调了品牌战略重要性的理解“个性”，他建议:可以帮助品牌战略家丰富他们认识的人的看法和对品牌的态度，做贡献区分品牌标识，指导沟通工作和创建品牌股本。

附外文文献原文

Keywords

Brands, Brand equity, Brand loyalty, Brand valuation, Value analysis

Abstract

This article assumes that brands should be managed as valuable, long-term corporate assets. It is proposed that for a true brand asset mindset to be achieved, the relationship between brand loyalty and brand value needs to be recognized within the management accounting system. It is also suggested that strategic brand management is achieved by having a multi-disciplinary focus, which is facilitated by a common vocabulary. This article seeks to establish the relationships between the constructs and concepts of branding, and to provide a framework and vocabulary that aids effective communication between the functions of accounting and marketing. Performance measures for brand management are also considered, and a model for the management of brand equity is provided.

Brand management

In consumer marketing, brands often provide the primary points of differentiation between competitive offerings, and as such they can be critical to the success of companies. Hence, it is important that the management of brands is approached strategically. However, the lack of an effective dialogue between functions that are disparate in philosophy and do not have a common and compatible use of terminology may be a barrier to strategic management within organizations. No more is this evident than between the functions of marketing and accounting. This article seeks to establish the relationships between the constructs and concept

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Brands and brand equity: definition and management

Lisa Wood

Sheffield Hallam University, Sheffield, UK

Keywords

Brands, Brand equity, Brand loyalty, Brand valuation, Value analysis

Abstract

This article assumes that brands should be managed as valuable, long-term corporate assets. It is proposed that for a true brand asset mindset to be achieved, the relationship between brand loyalty and brand value needs to be recognised within the management accounting system. It is also suggested that strategic brand management is achieved by having a multi-disciplinary focus, which is facilitated by a common vocabulary. This article seeks to establish the relationships between the constructs and concepts of branding, and to provide a framework and vocabulary that aids effective communication between the functions of accounting and marketing. Performance measures for brand management are also considered, and a model for the management of brand equity is provided.

Brand management

In consumer marketing, brands often provide the primary points of differentiation between competitive offerings, and as such they can be critical to the success of companies. Hence, it is important that the management of brands is approached strategically. However, the lack of an effective dialogue between functions that are disparate in philosophy and do not have a common and compatible use of terminology may be a barrier to strategic management within organisations. No more is this evident than between the functions of marketing and accounting. This article seeks to establish the relationships between the constructs and concepts of branding, and to provide a framework and vocabulary that aids effective communication between the functions of accounting and marketing. The assumption in the article is that good communication between functions within organisations aids strategic management. A model for the management of brand equity is also offered. The following discussion focuses on the concepts of brand equity and added value as they relate to the brand construct itself.

Brand equity

An attempt to define the relationship between customers and brands produced the term ``brand equity in the marketing literature. The concept of brand equity has been debated both in the accounting and marketing literatures, and has highlighted the importance of having a long-term focus within brand management. Although there have been significant moves by companies to be strategic in the way that brands are managed, a lack of common terminology and philosophy within and between disciplines persists and may hinder communication.

Brand equity, like the concepts of brand and added value (discussed in the section headed ``The brand construct) has proliferated into multiple meanings. Accountants tend to define brand equity differently from marketers, with the concept being defined both in terms of the relationship between customer and brand (consumer-oriented definitions), or as something that accrues to the brand owner (company-oriented definitions). Feldwick (1996) simplifies the variety of approaches, by providing a classification of the different meanings of brand equity as:

. the total value of a brand as a separable asset plusmn; when it is sold, or included on a balance sheet;

. a measure of the strength of consumers attachment to a brand;

. a description of the associations and beliefs the consumer has about the brand.

The first of these is often called brand valuation or brand value, and is the meaning generally adopted by financial accountants. The concept of measuring the consumers level of attachment to a brand can be called brand strength (synonymous with brand loyalty). The third could be called brand image, though Feldwick (1996) used the term brand description. When marketers use the term ``brand equity they tend to mean brand description or brand strength. Brand strength and brand description are sometimes referred to as ``consumer brand equity to distinguish them from the asset valuation meaning.

Brand description is distinct because it would not be expected to be quantified, whereas brand strength and brand value are considered quantifiable (though the methods of quantification are not covered by this article).Brand value may be thought to be distinct as it refers to an actual, or notional business transaction, while the other two focus on the consumer. There is an assumed relationship between the interpretations of brand equity. This relationship implies the causal chain shown in Figure 1.

Very simply, brand description (or identity or image) is tailored to the needs and wants of a target market using the marketing mix of product, price, place, and promotion. The success or otherwise of this process determines brand strength or the degree of brand loyalty. A brands value is determined by the degree of brand loyalty, as this implies a guarantee of future cash flows.

Feldwick considered that using the term brand equity creates the illusion that an operational relationship exists between brand description, brand strength and brand value that cannot be demonstrated to operate in practice. This is not surprising, given that brand description and brand strength are, broadly speaking, within the remit of marketers and brand value has been

considered largely an accounting issue. However, for brands to be managed strategically as long-term assets, the relationship outlined in Figure 1 needs to be operational within the management accounting system. The efforts of managers of brands could be reviewed and assessed by the measurement of brand strength and brand value, and brand strategy modified accordingly. Whilst not a simple process, the measurement of outcomes is useful as part of a range of diagnostic tools for management. This is further explored in the summary d

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