The Brand in the Boardroom
本文提出将品牌估值从会计工具转变为透明、可用的方法，指导品牌建设各环节，为业务增长决策提供财务基础，并帮助营销管理者在董事会中确立品牌资产管理者的地位。
<h3>ABSTRACT</h3> Brand valuation began in the 1980s as a financial tool used to separate out the value of brands from goodwill for accounting purposes. It since has become the provenance of firms that create a single point-in-time number for a brand9s value, often using dubious methodology. This study proposes to morph brand valuation into a transparent, accessible tool that can guide and inform every aspect of brand building and provide the financial underpinning for the many decisions that propel business growth. It also should empower marketing leaders to claim their rightful place in the boardroom as managers of the brand asset.