Hostname: page-component-78c5997874-g7gxr Total loading time: 0 Render date: 2024-11-17T21:20:53.517Z Has data issue: false hasContentIssue false

Using Consumer Attitudes to Value Brands: Evaluation of the Financial Value of Brands

Published online by Cambridge University Press:  31 January 2005

OLIVER HUPP
Affiliation:
GfK Markforschung, oliver.hupp@gfk.de
KEN POWAGA
Affiliation:
GfK Custom Research Inc., Kpowaga@gfkcustomresearch.com
Get access

Abstract

This article introduces an Advanced Brand Valuation (ABV) model that combines the psychological strength of a brand in the mind of its consumers with accepted accounting practices to determine the true financial value of a brand. ABV is a modular approach that integrates common marketing research metrics into financial calculations and meets standards for tax and financial reporting purposes. (Sattler, H., S. Högl, and O. Hupp. “Evaluation of the Financial Value of Brands.” In ESOMAR, Excellence in International Research 2003, D. S. Fellows, ed. Amsterdam: ESOMAR, 2002.) This tool can be used for strategic decision-making purposes, such as assessing international expansion opportunities or prioritizing the purchase and/or sale of brands.

Type
Research Article
Copyright
© Copyright © 1960-2004, The ARF

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

REFERENCES

Badenhausen, K., and C. Fluke. “Power Brands—Beyond the Balance Sheet,” Forbes, April 19, 2004.Google Scholar
Högl, S., and O. Hupp. “A New Generation of Brand Controlling—Evaluating the Effectiveness and Efficiency of the Complete Marketing-Mix.” In Excellence in International Research 2004. Amsterdam: ESOMAR, 2003.
Hupp, O.Die Validierung von Markenwerten als Voraussetzung für die erfolgreiche Markenführung.” Planung & Analyse 5 (2000): 4447.Google Scholar
Meffert, H. Marketing: Grundlagen marktorientierter Unternehmensführung, 9th ed. Wiesbaden, Germany: Gabler, 2000.
Mussler, S., and O. Hupp. “Marken als Wertetreiber.” Marketing Journal 1, 2 (2004): 3437.Google Scholar
Mussler, S., O. Hupp, and K. Powaga. “What Are Your Brands Worth—Evaluation of the Financial Value of Brands,” paper presented at The ARF 50th Annual Convention, New York, April 27, 2004.
PricewaterhouseCoopers and H. Sattler. Praxis von Markenbewertung und Markenmanagement in deutschen Unternehmen, 2. Aufl., Frankfurt am Main, 2001.
Sattler, H., S. Högl, and O. Hupp. “Evaluation of the Financial Value of Brands.” In ESOMAR, Excellence in International Research 2003, D.S. Fellows, ed. Amsterdam: ESOMAR, 2002.