品牌對企業而言，是一種無形資產，在實際市場經濟運作下，也說明了品牌也能像有形資產一樣，有創造價值能力及自身增值的能力。隨著品牌資產的值增加及市場的競爭需求，品牌價值的評價及管理日益重要，而品牌應該能夠為企業帶來更多價值，並且反映在財務報表上。 　　因此，本研究主要是以品牌淨現金流量之觀點評價「A」品牌之品牌價值，並且根據本研究評價之「A」品牌價值與個案公司實地購買「A」品牌之購買金額，討論甲公司購入「A」品牌之價值未來真實呈現於企業財務報表之品牌產生淨現金流量中之可能性，且具滿足企業所支付之代價。 　　綜合本研究的評價目的、產業特性、總體環境，甲公司取得上開經營權利及永續經營下，採用品牌淨現金流量法估算，以折現率15.6468%計算，顯示出當「A」品牌達到預做之品牌銷售收入，其折現值合計為新台幣 1,299,884仟元，且品牌所產生之淨現金流量共計新台幣2,143,405仟元。另外，當「A」品牌銷售收入高於原先預估之收入情況時，則該品牌折現值為新台幣1,509,620仟元，品牌所產生之淨現金流量共計新台幣2,498,510仟元；反之，若「A」品牌銷售收入低於原先預估之收入情況時，則該品牌折現值為新台幣1,090,148仟元，品牌所產生之淨現金流量共計新台幣11,788,301仟元。 　　本研究結果顯示，甲公司購買「A」品牌所付出之代價，在未來實現於企業現金流量報中是具有相當之可能性。由於企業欲獲取品牌時，評估其可產生之有形的現金利益，是決策過程中的主要課題，而品牌評價方式可在各種合理假設前題下，將無形品牌資產轉換為有形的量化數字，協助管理者作為事前決策及事後效益評估判斷的參考之一。

This research is to probe the impacts of motives, time spent, and product knowledge on the brand evaluations from the perspective of Internet portal users. A comprehensive model is proposed to depict the multiple linkages among the constructs of interest. As students are the main market segment for the Internet business, undergraduate and graduate students from various faculties at Taiwan's universities were recruited as the research subjects. The survey was presented in a questionnaire format. The research results indicate that each type of motives has different effects on product knowledge and time spent on the Internet. Both general and self-training motives have positive influences on product knowledge. However, recreation motive has a negative impact on the product knowledge. For the time spent on the Internet, general and recreation motives have similar results. The stronger the general or recreation motive, the longer the time spent on the Internet. In contrast, the stronger the self-training motive, the less the time spent on the Internet. The tested model also shows that self-training motive has positive relationships with service quality and brand attitude. In addition, longer time spent will lead to increases in product knowledge and satisfaction level. Moreover, the findings indicate that product knowledge has a positive impact on service quality. High product knowledge people have a better idea how to compare the products by using functional attributes. Since service quality is considered one offactors for evaluating satisfaction level, there is a linkage between service quality and satisfaction. The relationship between these two variables is positive because consumers must be able to perceive positive service quality first in order to have high satisfaction level. Moreover, The relationship between satisfaction and brand attitude is positive. Consumers build their brand attitude through observation and experience. Overall satisfaction is definitely one of influential factors on brand attitude. To obtain trust from customers is one of the hardest thing for firms. Customers must be able to perceive good service quality before long-term commitment. The final construct of the conceptual framework is brand attitude, which is contingent on trust and satisfaction. Internet portal business in Taiwan may not be a new industry for many people. However, the recent collapses on the e-Commerce industry prove that people still have a lot to learn, especially the consumer behaviors of Internet users. The research concludes that brand evaluations from consumers are in a network of causal relationships with constructs such as motives, time spent, and product knowledge.

可口可樂的執行長曾說：「即使可口可樂公司在一夜之間被大火燒為灰燼，但它在第二天就能重新站起來，這就是品牌的力量，是大火燒不掉的財富。」這說明了可口可樂的品牌價值，為何能從2001年起連續11年在Interbrand的評比高居全球第一。這也說明了可口可樂，為何是股神巴菲特十大投資持股之首。二十一世紀是知識經濟的時代，也是「品牌決定一切」的時代。 台灣將於2013年正式採用國際會計準則(IFRS)編製財務報表，公平價值的時代即將來臨，取得品牌價值的公平市價是品牌評價的主要目標之一，而品牌授權的權利金可由品牌價值的公平市價決定，被授權者往往只需支付權利金，便可以使用高知名度的品牌於所生產的商品或提供的服務。 品牌的交易並無公開的活絡市場，品牌價值應該如何評價？探討各種品牌價值的評價模式有助於評價方法的選擇，辨識評價的風險與限制條件，基本上其評價模式可從財務面或非財務面(行銷面)進行。品牌價值評價可提供某一企業的品牌資產賣出或收益的資訊，協助企業了解品牌價值的構成要素及決定因素，並且協助行銷部門評估品牌策略執行的有效性。 本研究認為HEROSE評價模式採用企業過去財報數據，透明度高是其優點，但並未考慮品牌的未來經濟效益是其致命傷。如能於評價模式中增加企業的未來財務預測，並將未來市場占有率併入考慮，應可較客觀地評估品牌價值。