GB/T 29186.2-2021 Brand value factor evaluation Part 2: Tangible factors
Some standard content:
ICS 03.140
National Standard of the People's Republic of China
GB/T 29186.2—2021
Evaluation of brand value elements-Part 2: Tangible elements
Evaluation of brand value elements-Part 2: Tangible elementsPublished on April 30, 2021
State Administration for Market Regulation
National Administration of Standardization
Implementation on November 1, 2021
GB/T 29186.2—2021
Normative references
3 Terms and definitions
4 Basic requirements
5 Evaluation index system
6 Index measurement
7 Result calculation
Examples of evaluation indexes for tangible elements of brand value Appendix A (informative appendix)
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GB/T29186 Evaluation of tangible elements of brand value The GB/T 29186 is divided into 6 parts: Part 1: General Principles Part 2: Tangible Elements Part 3: Quality Elements Part 1: Innovation Elements Part 5: Service Requirements Part 6: Meta-material Elements This part is Part 2 of GB/T 29186 This part is drafted according to the rules given in GB/T 1.1-2009. This part is proposed and managed by the National Technical Committee for Standardization of Brand Evaluation (SAC/T532). GB/T 29186.2—2021
Drafting organizations of this Part: China Appraisal Association, China Association for Promoting Brand Development, China United Asset Appraisal Group Co., Ltd., Beijing Zhongqiehua Asset Appraisal Co., Ltd., Zhongtongcheng Asset Appraisal Co., Ltd. Main drafters of this Part: Zhang Shihua, Han Liying, Hu Zhi, Chen Minghai, Kou Anran, Du Yuanren, Ding Yue, Li Yeqiang, Kou Haoyang, Luo Jing, Hong Fangyuan, Chen Guanchi, Ruan Yonghua, Yuan Huang, Han Yan, Yue Huaguang, Sun Jianbo, Han Qiqi. -rrKaeerKAca-
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1 Scope
GB/T29186.2—2021
Evaluation of brand value elements
Part 2: Tangible elements
This part of CB/T29186 specifies the basic requirements for the evaluation of tangible elements of brand value, the evaluation index system, index measurement, result calculation, etc.
This part is applicable to all kinds of entities to carry out brand value element evaluation, brand evaluation and brand management activities. 2 Normative reference documents
The following documents are indispensable for the application of this document. For all referenced documents with dates, only the versions with dates apply to this document. For all undated referenced documents, the latest versions (including all amendments) apply to this document. 3/T29185 Brand value terms
G3/T29186.1 Brand value system evaluation Part 1: General GB/T29187 Brand evaluation Brand value evaluation requirements (GB/T29187-2012 ISO10668:2010.IDT) IS02067l:2019 Brand evaluation-Principles and fundamentals 3 Terms and definitions
GB/T29185, GB/T29186.1, GB/T29187, ISO20671:2019 and the following terms and definitions apply to this document.
tangibleelements
Tangible elements
Resources that are identifiable and directly measurable and controlled by an entity. Note: Including but not limited to material resources and financial resources. 3.2
malerialresources
Material resources
Assets in concrete physical form controlled by the entity. Note: Including equipment, facilities, buildings, land, inventory, minerals, and other natural resources that are of special significance to brand development. 3.3
Financial resources
Monetary assets and operating results that reflect the entity's operating capabilities. Note: Including working capital, stocks, futures, bonds, and other investment and financing capabilities that are of special significance to brand development. 4 Basic requirements
When conducting brand valuation, the evaluation should be carried out in accordance with the principles and procedures of GB/T29186.1. When managing the evaluation index system, obtaining evaluation data, calculating evaluation results, and issuing evaluation reports, the corresponding requirements of (G3/129186.1) must be met: the personnel implementing the evaluation must have the ability requirements set forth in (G3/T29186.1). 1
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GB/T 29186.2—2021
5 Evaluation Index System
5.1 Overview
When evaluating the tangible elements of brand value, it can be carried out from seven aspects: market performance, profitability, debt repayment ability, operational ability, development ability, material culture and environmental protection construction.
5.2 Index System Composition
The evaluation index system of tangible elements of brand value is shown in Figure 1. Tangible Elements of Brand Value
Evaluation Index
Market Performance
Market Size
Market Share
6 Index Measurement
Market Penetration
6.1 Market Performance
Ranking in the Same Category
Profitability||t t||Continuous profitable years
Broad-based income
Return on total assets
Debt-paying ability
Debt ratio
Operating capacity
Core asset turnover
Figure assets
Use conversion rate
Development capability
Income growth
Capital control system
Material culture
Material culture production
Figure 1 Brand value tangible elements evaluation index system Social relationship investment
Popularity resources environmental protection construction
Water resources environmental protection construction
Environmental protection construction
Land resources environmental protection construction
Mineral resources environmental protection construction
Material The market performance index of environmental protection construction can be evaluated from four aspects: market size, market share, market penetration rate and ranking. The evaluation index is shown in Table 1.
Table 1 Market performance evaluation index
Indicator name
Market size
Market share
Can be evaluated from the following aspects: Brand subject demand
Total market consumption
Can be evaluated from the following directions: Sales volume and profit sales volume
Ratio of the total amount of similar products in the enterprise industry; The market share of local and foreign markets
Quantitative indicators: From Obtain data from annual reports/sustainable development reports/industry association websites and other channels, and score based on the data. Quantitative indicators Obtain data from annual reports/sustainable development reports/industry association websites and other channels, and score based on the data. Calculate measurement formulas and data elements. Measure the potential market size based on information such as brand entity demand and total market consumption. Combined with performance in the industry, give different scores according to excellent, good, average, and poor grades. Evaluate according to market share + combined with performance in the industry.Different grades are given according to excellent, good, average and poor.
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Explanation of measurement value
The larger the measurement value, the better the brand market size performance
The larger the measurement value, the better the brand market share performance
Indicator name
Market penetration rate
Ranking in the same category
Market penetration rate is the ratio of the target product or service to the products or services that may be available in the market at that time
It can be evaluated from the following aspects: Revenue ranking, comprehensive ranking
Profitability
Table 1 (continued)
Measurement, formula and data element calculation
Market penetration - expected market demand
Quantitative indicators: Obtain data from annual reports/sustainable development reports/industry
association websites and other channels. Score according to the data
Quantitative indicators; Obtain data from annual reports/sustainable development reports/industry
association websites and other channels, and score according to the data
Potential market demand × 100 yuan; Score quantity, level and quality according to grades. Combined with the performance in the industry, according to the excellent, good, general, poor grades, give different scores. According to the income ranking, comprehensive ranking, etc., score, combined with the performance in the same category, according to the excellent, good, general, poor grades: give different scores. GB/T 29186.2—2021. The higher the measurement value, the better the brand market penetration performance. The larger the measurement value, the better the brand industry ranking performance. The profitability index can be evaluated from four aspects: income, consecutive profitable years, return on net assets and return on total assets. The evaluation indicators are shown in Table 2.
Table 2 Profitability Evaluation Indicators
Indicator Name
Continuous Profit
Net Assets
Return Rate
Revenue refers to the total inflow of economic benefits generated in the daily activities of brand entities, which will lead to an increase in owner's equity and is unrelated to the owner's investment. It can be evaluated from the following aspects: Revenue can be evaluated from the following aspects: Brand entity profit time length Net asset return rate can reflect the return level of Shaanxi shareholders' equity investment to measure the efficiency of brand equity capital Quantitative indicators: Obtain data from public information or financial statements and other channels. Quantitative indicators based on data; Obtain data from public information or financial statements and other channels. |Get data. According to the data
Quantitative indicators: Get data from channels such as brand entity financial statements, and calculate according to data
measure, formula and data elements
According to the performance in the industry, the company is divided into excellent, good and relatively good grades. Different scores are given
According to the performance in the industry, the company is divided into excellent, good and relatively good grades. Different scores are given
Return on net assets - after-tax profit/average owner's equity × 100%. Average
owner's equity is the average
number of the brand entity's
owner's
equity at the beginning of the year and the end of the year. Owner's equity includes paid-in capital, capital reserve, surplus reserve and undistributed profits, etc.
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measurement value selection
The larger the measurement value, the better the brand's revenue performance
The larger the measurement value, the better the brand's net asset return performance
GB/T 29186.2—2021
Indicator name
Total assets
Rate
Rate of total assets can reflect the ability of the brand to obtain income, so as to measure the brand's assets.
6.3 Debt-paying ability
Table 2 (continued)
Measurement, formula and data elements calculation
Rate of total assets - after-tax profit/average
Quantitative indicator; from the brand's actual average total assets × 100%. Data obtained from channels such as average asset financial statements: According to the data, total assets refer to the average of the total assets of the brand entity at the beginning of the year and the end of the year, average total assets minus (total assets at the beginning of the year + total assets at the end of the year)/2. The debt-paying ability index can be evaluated through the debt-to-asset ratio. The evaluation indicators are shown in Table 3. Table 3 Debt-paying ability evaluation indicators
Indicator name
The debt-to-asset ratio is a comprehensive indicator for evaluating the debt level of a brand. It can be used to measure the brand's ability to use creditors' funds to carry out business activities, and also reflects the safety of creditors' funds.
6.4 Operating capacity
Quantitative indicators: obtained from channels such as brand actual financial statements
Measurement, formula and data elements calculation
Debt-to-asset ratio - average total liabilities/
average total assets × 100%. The average total assets refer to the average of the total assets of the brand entity at the beginning of the year and at the end of the year, the average total assets = (the total assets at the beginning of the year + the total assets at the end of the year)/2; the average total liabilities refer to the average of the total liabilities of the brand entity at the beginning of the year and at the end of the year, the average total liabilities = (the total liabilities at the beginning of the year + the total liabilities at the end of the year)/2. The higher the measured value, the higher the performance of the brand's total asset return rate. The smaller the measured value is, the lower the risk of the creditor providing credit funds to the brand is. It also means that the brand's debt-raising ability may need to be strengthened. The operating capacity index can be evaluated from two aspects: total asset turnover rate (times) and current asset turnover rate (times). The evaluation index is shown in Table 1.
Table 4 Operating Capacity Evaluation Index
Indicator Name
Total Assets
Turnover Rate
(Times)
Total Assets Turnover Rate (Times)
Is the brand's business performance in a certain period of time. The ratio of net operating income to average total assets can be used to comprehensively evaluate the operating quality and profitability of all assets of a brand. The formula and data elements are calculated by calculating the total asset turnover rate (times) - operating income quantitative indicators: the average total assets of brand entities. The data is obtained from channels such as the average financial statements of the brand entity. According to the data, the total assets refer to the average of the total assets of the brand entity at the beginning of the year and the number of the year. The average total assets = (total assets per year) t||Total assets per year)/2
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Explanation of measurement value
The larger the measurement value, the better the performance of the brand's total asset turnover table
Indicator name
Current assets
Turnover rate
(times)
Current assets turnover rate (times) is the ratio of the brand's net operating income to the average total current assets in a certain period of time, which can be used to comprehensively evaluate the quality of brand assets
6.5 Development Capabilities
Table 4 (Continued)
Measurement, formula and data element calculation
Current assets turnover rate (number of times)-Main business
Quantitative indicators: Obtain data from channels such as brand entity financial statements, and calculate the business income amount/average current assets
total amount. The total current assets within the platform refer to the average of the total current assets of the brand entity at the beginning of the year and the end of the year, the average current assets = (current assets at the beginning of the year/current assets at the end of the year/2
GB/T 29186.2—2021
Explanation of measurement value
The higher the maximum value of the measurement value, the better the turnover of the brand's current assets
The development capability index can be evaluated from two aspects: the growth rate of operating income and the capital expansion rate. The evaluation indicators are shown in Table 5. Table 5 Evaluation indicators of development capability
Indicator name
Operating income
Growth rate
Capital expansion rate
The growth rate of operating income can reflect the increase or decrease of brand-related business income, and is an indicator for evaluating the growth status and development capability of the brand
The capital expansion rate reflects the preservation and growth of the brand capital invested by investors
t||Material culture
Quantitative indicators: Obtain data from channels such as brand entity financial statements, and calculate quantitative indicators based on the data; Obtain data from channels such as brand entity financial statements: Calculate based on data, formulas and data elements
Business revenue growth rate Business revenue growth this year Annual business revenue
Capital expansion rate This year's shareholders' equity growth/shareholders' equity at the beginning of the year × 100%
Measurement value bail
The larger the measurement value, the better the performance of the brand business revenue growth rate
The larger the measurement value, the better the performance of the brand capital expansion rate
Material culture The indicators can be evaluated from two aspects: material cultural heritage and social relationship investment. The evaluation indicators are shown in Table 6. Table 6 Material Cultural Evaluation Indicators
Indicator Name
Material Culture
Social Aesthetics
can be evaluated from the following aspects: Cultural and Material Heritage
can be evaluated from the following aspects: Supply Chain Relationship Investment:
Fang Dynamic Relationship Investment: Public Aesthetics Investment
Quantitative Indicators: Obtain data from annual reports/sustainable development reports/awarding institutions' websites/brand entity websites and other channels, based on the data
Quantitative Indicators: Obtain data from annual reports/sustainable development reports/brand entity websites and other channels Take data and score according to the data. Calculate the measurement formula and data element index. According to the performance of brand material cultural heritage in the industry, divide it into excellent, good, general and poor grades. Give no score. According to the performance of brand supply chain relationship investment, dynamic relationship investment, public relationship investment and other aspects in the industry, divide it into excellent, good, general and poor grades and give different scores. Explanation of measurement value. The larger the measurement value, the higher the brand material cultural performance measurement value, which means that the brand social relationship investment performance is. GB/T 29186.2—2021
Environmental protection construction
Environmental protection construction indicators can be evaluated from five aspects: air resources environmental protection construction, water resources environmental protection construction, land resources environmental protection construction, mineral resources environmental protection construction and biological resources environmental protection construction. The evaluation indicators are shown in Table 7. Table 7 Environmental Protection Construction Evaluation Indicators
Indicator Name
Atmospheric Resources
Environmental Protection Construction
Water Resources
Environmental Protection Construction
Land Resources
Environmental Protection Construction
Expansion Resources
Environmental Protection Construction
Biological Resources
Environmental Protection Construction
Can be evaluated from the following aspects: Air Resources Environmental Protection Maintenance and Expansion Results + Air Resources Environmental Protection and Governance Results: Air Resources Environmental Protection Research and Development Results
||It can be evaluated from the following aspects: Water resources environmental protection and protection results: Water resources environmental protection and management results: Water resources protection and research and development results
It can be evaluated from the following aspects: Land resources environmental protection and maintenance results: Land resources environmental protection and management results: Land resources environmental protection and research and development results
It can be evaluated from the following aspects: Mineral resources environmental protection and maintenance results: Mineral resources environmental protection and management results: Mineral resources The effectiveness of research and development of resource protection can be evaluated from the following aspects: effectiveness of biological resource environmental protection and expansion: effectiveness of biological resource environmental protection and management: effectiveness of biological resource protection and research and development. Quantitative indicators: obtain data from annual reports/sustainable development reports/brands and entity websites, and score based on the data. Quantitative indicators: obtain data from annual reports/sustainable development reports/brands and entity websites, and other channels. tt||Data, score based on data
Quantitative indicators: Obtain from annual reports/sustainable
sustainable development reports/brands
entity websites and other channels
Data. Score based on data
Quantitative indicators: Obtain from annual reports/sustainable
sustainable development reports/brands
entity websites and other channels
Data, score based on data
Quantitative indicators: Obtain from annual reports/sustainable
sustainable development reports/brands
entity websites and other channels
Data, score based on data
Measurement, formula and data element index calculation
According to the brand's investment and results in air resources and environmental protection maintenance, the investment and results in popular resources and environmental protection management, and the investment and results in air resources and environmental protection research and development, the performance in the industry is divided into excellent, good, average and poor grades and given different scores
According to the brand's investment and results in water resources and environmental protection maintenance, the investment and results in water resources and environmental protection management, and water The investment and effect of land resource environmental protection research and development in the industry are divided into excellent, relatively good, average and poor grades, and different scores are given according to the brand 1. The investment and effect of land resource environmental protection maintenance, the investment and effect of land resource environmental protection management, the investment and effect of land resource environmental protection research and development in the industry are divided into excellent, relatively good, average and poor grades, and different scores are given according to the brand mineral resources. The investment and effect in resource protection and maintenance, the investment and effect in mineral resource environmental protection management, the investment and effect in mineral resource environmental protection research and development, and the performance in the industry. Different scores are given according to the grades of excellent, good, average, and poor. According to the investment and effect in biological resource environmental protection and maintenance, the investment and effect in biological resource protection management, and the investment and effect in biological resource environmental protection research and development, the performance in the industry Performance of the brand is divided into excellent, good, average and poor grades and given different scores.-rrKaeerkAca-Explanation of measurement values: The higher the maximum value of the measurement value, the better the performance of the brand of air resources and environmental protection construction. The larger the measurement value. The better the performance of the brand of water resources and environmental protection construction, the higher the measurement value. The better the performance of the brand of land resources and environmental protection construction, the larger the measurement value.Explanation
Brand expansion resources environmental protection construction
The better the performance
The higher the measured value, the better the performance
Brand biological resources environmental protection construction
7 Result calculation
GB/T 29186.2—2021
The evaluation value of tangible factors (K) is calculated according to the seven first-level indicators of market performance (K), profitability (K,), debt repayment ability (K), operation ability (K), development ability (K,), material culture (K,) and environmental protection construction (K,) according to formula (1): K
In the formula:
——tangible factor evaluation value;
—the first-level indicator evaluation value;
-the influence weight of the first-level indicator on the tangible factor, when K When an indicator has subordinate indicators, its evaluation value is calculated according to formula (2):
ZK,xWgGj=....n)
Evaluation value of the :th first-level indicator:
Evaluation value of the ;th second-level indicator under the 1st first-level indicator; The influence weight of the ;th second-level indicator under the 1st first-level indicator on K, For examples of evaluation indicators of tangible elements of brand value, please refer to Appendix A, -rKaeerkca-
..........(2)
GB/T 29186.2—2021
Appendix A
(Informative Appendix)
Examples of evaluation indicators of tangible elements of brand value Table A1 takes the brand entity as a single enterprise as an example to give examples of evaluation indicators of tangible elements of brand value: Each indicator set can be analyzed with specific indicators. Evaluators should select applicable indicators at all levels according to the specific situation of the industry in which the brand entity is located, and reasonably allocate weights among indicators of the same level according to importance.
Example of evaluation indicators
First-level indicators
and weights
(（20%)
Second-level indicators
and weights
（2 Light）
Market share
（25）
Penetration rate
（25）
（23 Light）
Indicator content
It can be evaluated from the following aspects:
Overall demand for products;
Total market consumption
It can be evaluated from the following aspects:
The ratio of sales revenue and sales volume to the total amount of similar products in the industry respectively:
Market share in the local market;
Market share outside the local market||t The ratio of the expected target product or service to the products or services that the market may have at that time is called the market penetration rate. Market penetration rate = expected market demand. The market demand that is satisfied can be evaluated from the following aspects: Revenue ranking: Comprehensive ranking can be evaluated from the following aspects: Total revenue can be evaluated from the following aspects: How long does it take for the brand entity to make a profit? Evaluation method: Directly obtain data. Score based on data. Directly obtain data. Score based on data. Calculate. According to
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data scoring
data. According toWww.bzxZ.net
data scoring
directly obtain
data: According to
data scoring
directly obtain
data. According to
data scoring
data source
Annual report/sustainable
sustainable development report
report/industry association
website, etc.
Annual report/sustainable
sustainable development report
report/industry association
website, etc.
Annual report/sustainable
Sustainable development report/industry association website, etc.
public information
or financial statements
Public information
or financial statements
Scoring criteria
According to the overall demand for products, total market consumption and other information, measure the potential market size by technology
Combined with the performance in the industry, score according to the excellent, good, average, poor grades
According to the market share, score according to the excellent, good, average, poor grades
Combined with the performance in the industry, score the quantity, level and quality according to the grades. Combined with the performance in the industry, divided into excellent, relatively light, general, and poor grades. According to the income ranking, comprehensive ranking, etc., scores are given. Combined with the performance in the same category, divided into excellent, relatively light, general, and poor grades. According to the performance in the industry, divided into excellent, relatively light, general, and poor grades. According to the performance in the industry, divided into excellent, relatively light, general, and poor grades.According to
data scoring
directly obtain
data: According to
data scoring
directly obtain
data. According to
data scoring
data source
Annual report/sustainable
development report
apricot
industry
website, etc.
Annual report/sustainable
development report
report||industry
website, etc.
Annual report/sustainable
development report
report
industry Scoring criteria: According to the overall product demand, total market consumption and other information, measure the potential market size by technology. Combined with the performance in the industry, score according to the excellent, good, average and poor grades. Combined with the performance in the industry, score according to the market share. According to the excellent, good, average and poor grades, score the quantity, level and quality according to the grades. Combined with the performance in the industry, divided into excellent, relatively light, general, and poor grades. According to the income ranking, comprehensive ranking, etc., scores are given. Combined with the performance in the same category, divided into excellent, relatively light, general, and poor grades. According to the performance in the industry, divided into excellent, relatively light, general, and poor grades. According to the performance in the industry, divided into excellent, relatively light, general, and poor grades.According to
data scoring
directly obtain
data: According to
data scoring
directly obtain
data. According to
data scoring
data source
Annual report/sustainable
development report
apricot
industry
website, etc.
Annual report/sustainable
development report
report||industry
website, etc.
Annual report/sustainable
development report
report
industry Scoring criteria: According to the overall product demand, total market consumption and other information, measure the potential market size by technology. Combined with the performance in the industry, score according to the excellent, good, average and poor grades. Combined with the performance in the industry, score according to the market share. According to the excellent, good, average and poor grades, score the quantity, level and quality according to the grades. Combined with the performance in the industry, divided into excellent, relatively light, general, and poor grades. According to the income ranking, comprehensive ranking, etc., scores are given. Combined with the performance in the same category, divided into excellent, relatively light, general, and poor grades. According to the performance in the industry, divided into excellent, relatively light, general, and poor grades. According to the performance in the industry, divided into excellent, relatively light, general, and poor grades.
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