出版社：Centre of Sociological Research, Szczecin, Poland
摘要：Brand is considered to be one of the most important assets of any company and therefore determination of its value is of a great importance. There are many methods for determining brand value. Each of them is based on different inputs that determine the resulting brand value. The aim of this paper is to test the selected financial indicators that we expect to significantly affect the resulting value of a brand. In our research,we tested whether there is a statistically significant relationship among 20 selected financial indicators and the value of the brands of five companies in the automotive industry (Honda,BMW,Toyota, Daimler,Nissan),while we took into account three different brand values calculated by three consulting groups (Interbrand,Brand Finance,Millward Brown). After application of the selected statistical methods (correlation analysis and hypothesis testing of the correlation coefficient),we concluded that there exists a strong positive linear statistical relationship between the value of brand and revenue. Also,we observed a strong negative linear statistical relationship between brand value and free cash flow. Through application of hypotheses’ testing of correlation coefficients we have proved that it is inappropriate to take hasty conclusions based on the use of only one statistical method,as in the case of our research,we greatly reduced our previous results by applying an additional statistical system.
