RT Journal Article
SR Electronic
T1 Using Consumer Attitudes to Value Brands: Evaluation of the Financial Value of Brands
JF Journal of Advertising Research
JO J Advert Res
FD WARC
SP 225
OP 231
DO 10.1017/S0021849904040267
VO 44
IS 3
A1 Oliver Hupp
A1 Ken Powaga
YR 2004
UL http://www.journalofadvertisingresearch.com/content/44/3/225.abstract
AB 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.