将品牌变做可运作资产（Turn brands into operational assets）.docVIP

将品牌变做可运作资产（Turn brands into operational assets） Now, most Chinese companies accept the view that brand is an important asset for an enterprise. Especially for the mass consumer goods enterprises, the brand has received unprecedented attention. Interestingly, however, while brands are viewed as corporate assets and a very important asset, few companies list brand equity on their balance sheets. It seems inconceivable that an enterprise will ignore one of its important assets. Isnt a brand an asset? The definition of assets is owned or owned by an enterprise, which can bring present or future income to an enterprise. Practice has proved that the brand can bring the current or future earnings for the enterprise, and owned by the enterprise. By this definition, the brand is the asset. What is the cause of the fact that almost all or nothing of Chinas brand assets are included in the financial statements? We might as well take a look at brand development in Europe and America enterprises in the distance. The process of brand capitalization in European and American Enterprises According to Kotler, brand theory originated from the needs of the daily consumer company in the last century, mainly in order to create differentiation of products. At present, the mainstream brand theory concludes brand value into brand awareness, quality cognition, brand association, brand loyalty and other specific brand equity. As you can see, the brand is treated as an important marketing tool here. Relevant data records, 1985, Reckitt Colman company purchased a named Airwick air freshener brand from another company, on the balance sheet for goodwill (Goodwill) to pay a large sum of money. Goodwill is an accounting term used to describe the value of items that cannot be defined, such as a brand. In 1987, when Grand Met purchased Heublein, it announced that it would mark the value of 588 million on the balance sheet for Heubleins brand, Smimoff. These two accounting treatments are quite differ