臺灣博碩士論文加值系統

在資訊透明度極高的網路傳播時代，產業環境競爭加劇，使得原有利益不斷地被瓜分，造成了產品供過於求之窘境，此現象對於原本就身處市場規模較小的台灣企業來說，無疑是項更為艱辛的經營挑戰。因此我國政府及企業逐漸意識到若僅仰賴過去聞名於世之專業代工能力，對於未來企業之發展將有所限制，台灣企業若要再成長，產業就一定要轉型，發展強勢之國際級品牌是台灣企業必須達成之目標。
為了取得支持品牌經營能強化企業價值的結論，本研究透過日本HIROSE品牌鑑價模型計算出之品牌價值及其三項動因品牌溢價力（Prestige Driver）、品牌忠誠度（Loyalty Driver）、品牌擴張力（Expansion Driver），分析與代表企業價值指標之關聯性，提供投資時之參考。本研究分別採用能代表企業當期、未來經營績效及現金收益之市場附加價值（MVA）及現金附加價值（CVA）作為企業價值績效指標之標的，並希望能發現品牌所帶來之效益。
本研究實證結果彙總如下：
一、電腦及週邊設備類產業之品牌價值對於市場附加價值具有正向關係之解釋能
力。
二、電腦及週邊設備類產業之品牌溢價力、品牌擴張力對於市場附加價值具有正
向關係之解釋能力。
三、電腦及週邊設備類產業之品牌價值對於現金附加價值具有正向關係之解釋能力。
四、電腦及週邊設備類產業之品牌溢價力對於現金附加價值具有正向關係之解釋
能力。

In this era of Internet communications, high information transparency has intensified competitions in corporate environment and facilitated the sharing of existing interests, causing the predicament that supplies are greater than demands. For Taiwanese enterprises competing in a relatively smaller market scale, this is undoubtedly a tougher challenge in their business operations. However, the government and domestic enterprises have gradually realized that excessive dependence on professional OEM may restrict the future development of enterprises. For sustainable growth, enterprises need to transform, and developing international brands is one of the major goals that they should achieve.
To validate the effects of brand management on enhancement of corporate value, the Japanese HIROSE brand valuation model was employed to estimate brand value and three brand drivers, including Prestige Driver, Loyalty Driver, and Expansion Driver, and analyze their correlations with corporate value indexes. The result could be a reference for investment. The corporate value indexes adopted in his study included the market value added (MVA) and cash value added (CVA), which can respectively indicate the current and future management performance and cash earnings of an enterprise. The use of these indexes was intended to discover the effects of brand.
The empirical findings were as follows:
1. In the computer and peripheral accessories industries, brand value has positive effects on MVA.
2. In the computer and peripheral accessories industries, Prestige Driver and Expansion have positive effects on MVA.
3. In the computer and peripheral accessories industries, brand value has positive effects on CVA.
4. In the computer and peripheral accessories industries, Prestige Driver has positive effects on CVA.

目 錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 論文結構 6
第二章 文獻探討 8
第一節 品牌意義與基本概念 8
第二節 品牌權益相關文獻 17
第三節 英、德、日品牌價值評估模型之探討 31
第四節 品牌價值與企業價值之實證研究 37
第三章 研究方法 40
第一節 研究架構 40
第二節 HIROSE鑑價模型之研究方法 41
第三節 研究假說 45
第四節 研究變數與操作型定義 49
第五節 研究方法 56
第六節 資料來源、研究期間與樣本選取 58
第四章 實證結果與分析 59
第一節 敘述性統計分析 59
第二節 相關分析 61
第三節 迴歸分析 63
第五章 結論與建議 70
第一節 研究結論 70
第二節 研究限制 74
第三節 後續研究方向建議 74
參考文獻 75

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三、網站
1. 施先生薪傳網站：www.stanshares.com.tw
2. 經濟部國際貿易局：http://www.trade.gov.tw
3. Branding Taiwan：http://www.brandingtaiwan.org/
4. Interbrand：http://www.interbrand.com/
5. WPP Group：http://www.wpp.com/wpp/