管理大師彼得．杜拉克在1965年曾提到，知識將取代機器設備、資金、原料或勞工，成為企業經營最重要的生產要素。也就是說，在知識經濟的時代下，無形資產將成為決定企業價值的重要因素。而在無形資產的領域中，又以品牌與工商業界的關係最為密切，因為品牌不僅表彰商品的來源、代表商品品質、具有廣告的功能，也代表企業的形象，更和商品之行銷攸關。

本研究利用Interbrand鑑價概念與過去文獻，採用品牌盈收與股票收益之項目建立本研究之品牌價值鑑價模式，並結合Bass擴散理論來預測未來3期所產生的品牌價值，進而加總預測出該品牌總價值之未來3期的變化曲線，為本研究主要的成果與貢獻，最後經由參數的分析與比較，賦予參數數值管理上的意涵並從中制訂相關的品牌策略來提升企業品牌的獲利性與競爭優勢。本研究發現：
a.利用品牌盈收與股票收益所建立品牌鑑價模式，經由殘差分析發
現其其預測結果是具有合理性。
b.本研究之品牌鑑價預測結果與Interbrand顧問公司所鑑價的品牌
價值在趨勢走向上則具有很高的相似性。
c.本研究預測模式將可進一步的使企業利用現有初期的資料來得知
未來品牌總價值變化曲線，幫助管理者了解該品牌未來的價值變
化，並事先建立一有效的品牌策略與品牌管理環境。
d.透過模式中參數的分析及比較，管理者也能了瞭解品牌管理過去
及目前實行的成效，並推論出其中隱含的管理意涵，制訂出一套
有效的品牌管理策略來創造最大的企業利益與品牌價值。

In the age of the Knowledge Economy, intangible asset will be the key factor to decide the value of an enterprise. And the field within intangible asset, the relation between brands and enterprises is closest. Therefore, this study tries to use both profits and the stock incomes of the brand to build up the model of brand valuation. At last, using Bass Diffusion Model forecasts the brand value in the future. This study discovers:

a.The forecasting results using the model of brand
valuation is reasonable by the residual analysis.
b.The forecasting results using the model of brand
valuation has very highly similar to those of Interbrand
Brand consultancy valuation.
c.Using some initial data can calculate the curve of the
brand value. And manager can refer to the curve to make
some strategies about the brand managing.
d.By analyzing and comparing the parameter can understand
the significance about the value of the parameter in the
practical application and can help the enterprise
promote the ability of profit and competition.

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