Research on Brand Property Value Appraisal based on Economical Value Attachment (EVA)

摘要：

The brand can bring continual and stable huge value to the enterprise,the traditional income method considers the finance only profit of the enterprise or the flow of the finance net cash of the enterprise as the income target,this kind of target does not deduct the income of the tangible asset carrier which the brand attach to,the discount rate does not reflect the property carrier structure,the appraisal result is unfair.Applying the economical profit or the economical net cash flow to be the income volume target,applying the cost mode of the weighted average capital and the P coefficient to calculate the discount rate,really overcomes the flow of the traditional appraisal methods,the appraisal results is very reliable.

关键词： brand value appraisal economical value attachment (EVA) discount rate asset

作者: LIU Jianbing HUANG Xiaobin

作者单位: The Economic Management Institute of Jiangxi University of Science and Technology Jiangxi 341000

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 2170-2173

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）