GB/T 31047-2014 Brand value evaluation food processing manufacturing industry
Some standard content:
ICS03.140
National Standard of the People's Republic of China
GB/T31047—2014
Brand valuation
Food processing, manufacturing industry
Brand valuation-Food processing and manufacturing industry2014-12-05Issued
General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of ChinaStandardization Administration of the People's Republic of China
2014-12-31Implemented
This standard was drafted in accordance with the rules given in GB/T1.1—2009. GB/T31047—2014
This standard was proposed and managed by the National Technical Committee for Standardization of Brand Value and Value Measurement (SAC/TC532). This standard was drafted by: China Article Numbering Center, China National Institute of Standardization, COFCO Corporation, Delisi Group, China Food Industry Association, Shaanxi Provincial Institute of Standardization, Jiangsu Provincial Quality and Safety Engineering Research Institute, China Quality Certification Center, Fujian Provincial Institute of Standardization, Zhonghe Asset Appraisal Co., Ltd., Zhejiang Xuefang Industry and Trade Co., Ltd. The main drafters of this standard are: Liu Xiaodong, Kang Jian, Yue Shanyong, Wu Xinmin, Cao Gaofeng, Zheng Qiankun, Yang Qiang, Liu Lizhen, Wang Guibao, Shen Feng, Wu Fang, Peng Kai, Wang Haiyan, Yang Lin, Yang Zhiming, Jiang Zhu, Wu Rongren. I
1 Scope
Brand value evaluation Food processing and manufacturing industry GB/T31047—2014
This standard specifies the relevant requirements for the measurement model, measurement indicators, measurement process and other contents of the brand value evaluation of food processing and manufacturing industries. This standard is applicable to the brand value evaluation of food processing and manufacturing enterprises or enterprise groups (hereinafter referred to as enterprises), and can also be used as a basis for industry organizations and third parties to evaluate the brand value of enterprises. 2 Normative references
The following documents are indispensable for the application of this document. For any dated reference, only the dated version applies to this document. For any undated reference, the latest version (including all amendments) applies to this document. 5 Brand value terms
GB/T29185
Brand value elements
GB/T29186
: Brand evaluation Brand value evaluation requirements
GB/T29187
GB/T29188-2012 Brand evaluation Multi-period excess return method 3 Terms and definitions
GB/T29185 The terms and definitions defined in GB/T29186, GB/T29187 and GB/T29188-2012 and the following terms and definitions apply to this document.
Food processingfoodprocessing
Grain milling, feed processing, vegetable oil and sugar processing, slaughtering and meat processing, aquatic product processing, and processing of vegetables, fruits and nuts with agricultural, forestry, animal husbandry and fishery products as raw materials. 3.2
foodmanufacturing
Food manufacturing
Includes the manufacturing of baked goods, candy, chocolate and candied money, convenience food, dairy products, canned food, condiments, fermented products and other foods. Its raw materials include not only food processing products but also various additives. 4 Brand value calculation model for food processing and manufacturing industry 4.1 Multi-period excess return method model
The relevant technical parameters and symbols used in this standard are shown in GB/T29188-2012. The brand value of an enterprise or enterprise group based on the multi-period excess return method is calculated according to formula (1): FBC.
(+R+R-g+RT
Wherein:
Brand value:
\tAnnual brand cash flow;
GB/T31047—2014
T+1Annual brand cash flow;
Period of rapid growth, according to the characteristics of the industry, generally 3 to 5 years: Brand value discount rate;
Perpetual growth rate, the long-term expected inflation rate can be used. Determination of brand cash flow
Brand cash flow
The annual brand cash flow FBc is calculated according to formula (2): FBC-(PA-IA)Xβ
Wherein:||tt ||Brand cash flow for the current year;
Adjusted net profit for the current year, taking into account the impact of non-recurring operating items when applicable; Tangible asset income for the current year;
The proportion coefficient of the intangible asset income attributable to the brand. - (2)
When predicting brand cash flow during the period of rapid growth and beyond, the weighted average of the brand cash flow for the 35 years before the evaluation base year can be used for prediction.
4.2.2 Determination of tangible asset income
4.2.2.1 Tangible asset income
Tangible asset income should be calculated according to formula (3):
IA=AcTXPCT+ANCTXBNCT
Where:
Tangible asset income;||t t||Total current tangible assets;
Return on investment of current tangible assets;
Total non-current tangible assets;
Return on investment of non-current tangible assets.
Return on current tangible assets
Return on current tangible assets can be calculated by referring to the short-term benchmark loan interest rate announced by the People's Bank of China, such as the 1-year bank loan benchmark interest rate.
3Return on non-current tangible assets
Return on non-current tangible assets can be calculated by referring to the long-term benchmark loan interest rate announced by the People's Bank of China, such as the 5-year bank loan benchmark interest rate.
3Determination of brand value discount rate
4.3.1Brand value discount rate
The brand value discount rate should be calculated according to the formula ( 4) Calculation: R = z × K
(4)
Where:
R-brand value discount rate;
Z—industry average return on assets;
K-brand strength coefficient.
4.3.2 Industry average return on assets
GB/T31047—2014
Industry average return on assets can be obtained by calculating the average return on assets of listed companies of similar industry types and scales, or by statistical surveys and other methods. 4.3.3 Brand strength coefficient
Evaluators can weight the brand comprehensive index total score (K.) based on the first-level indicators such as enterprise quality (K,), innovation (K,), customer relationship (K,), market (K,), brand building (K,), and legal rights (K.). According to the characteristics of my country's food processing and manufacturing industry and the actual market situation, the brand comprehensive index total score K is converted through a specific conversion method. Converted into brand strength coefficient K, and the value range is limited to a scientific range, such as the value range of 0.6 to 2, reverse conversion. K. can be calculated according to formula (5):
Where:
K. - total score of brand comprehensive index;
K, the score of the i-th first-level index;
W: the influence weight of the i-th first-level index on the brand comprehensive index K. ...5)
If the indicators of enterprise quality (K), innovation (K,), customer relationship (K,), market (K), brand building (Ks), legal rights (K.) are composed of secondary indicators, they can be calculated according to formula (6): K=
Where:
K, the score of the i-th first-level index,
K year: the score of the i-th second-level index under the i-th first-level index; W.—K.'s influence weight on K,.
5 Indicators for calculating brand strength in food processing and manufacturing industries 5.1 Overview
Indicators for calculating brand strength in food processing and manufacturing industries include quality, innovation, service, market, brand building and legal rights. Please refer to Appendix A for the evaluation content and reference weights of indicators at all levels. 5.2 Quality
Indicators of the enterprise in terms of product quality and food safety level, product quality and food safety management level, product quality and food safety credit status, etc. The main factors considered in the evaluation indicators include: 1. Product quality and food safety level, including product manufacturing process, inspection methods, equipment, etc.; 2. The advancement of product implementation standards, including the implementation of international standards, national standards, industry/local standards, and enterprise standards; 3. Obtaining management system certification; 4. Establishing a traceability system; 5. Obtaining quality awards from governments at all levels, including international, national, provincial, municipal, and county levels; 6. Product quality supervision and spot checks at the national and provincial levels; 7. Whether the product has had any product quality and food safety accidents in the past three years; 8. The release of quality credit reports; 9. The number of consumer complaints within one year. 10.3 Innovation
Indicators on the innovation capability and innovation achievements of enterprises. The main evaluation factors include: the proportion of R&D expenditure to sales; the level and number of national and provincial enterprise technology centers, R&D centers and laboratories owned; the international, national and provincial standardization technical committees undertaken or participated in; the number and academic qualifications of R&D personnel; the level and number of patents and scientific and technological achievements owned; the awards for scientific and technological progress received; the leading or participating international standards, national standards, industry standards and local standards. 5.4 Service
Indicators of the enterprise in terms of service capability and customer relationship. The main factors considered in the evaluation indicators include: service types;
service rapid responsiveness;
service mechanism and standards;
basic service conditions;
personalized service;
support of logistics services;
customer satisfaction, which can be measured by comparison with the ideal brand satisfaction, comparison with the satisfaction of competing brands and comparison with the satisfaction of customers' expected brands; brand loyalty, which can be measured by indicators such as willingness to pay a premium and number of repeat purchases; brand awareness, which can be measured from aspects such as awareness/leadership and popularity. 5.5 Market
Indicators of the enterprise in terms of market leadership and market development. The main factors to be considered in the evaluation indicators include: market leadership, which can be measured from the brand's position in the same industry, mainly by market share, growth rate and industry ranking;
Market development mainly refers to the brand's ability to cross geographical and cultural boundaries for international operations, which can be measured by indicators such as product export rate, number of export countries and international market share. 6 Brand building
Indicators of the enterprise in terms of brand operation and management. The main factors to be considered in the evaluation indicators include: the intensity of funding investment in advertising, brand investment, brand building, etc.; the establishment of brand management institutions and full-time personnel; the fulfillment of social responsibilities and the release of social responsibility reports; the construction of environmental sanitation management system; the construction of occupational safety and health management system. 4
5.7 Legal rights and interests
Indicators of legal rights and interests of enterprises such as intellectual property rights. The main factors considered in the evaluation indicators include: intellectual property protection, such as trademark registration, copyright, and scientific and technological achievement rights; the acquisition of well-known trademarks, provincial famous products, and Chinese time-honored brands; the acquisition of geographical indication products, certificates of origin, and intangible cultural heritage. 6 Brand value measurement process of food processing and manufacturing industry 6.1 Identification of evaluation purpose
GB/T31047—2014
The evaluation purpose is determined based on factors such as the intended use of the measurement, the user of the results, and the characteristics of the measured brand. Different evaluation purposes will affect the evaluation procedures, measurement accuracy, and the form of result reporting. 6.2
2 Clearly define the factors affecting value
The brand value measured by this standard comprehensively considers factors such as finance, product quality and food safety, innovation, customer relations, and market, especially the impact of non-financial factors such as product quality and food safety, innovation, and market on brand value. 6.3 Describe the brand to be measured
Before the measurement, the brand to be evaluated should be identified, defined and described, including its product range, value range, etc. 6.4 Determine the model parameters
According to the relevant national policies and regulations and the current market economic situation, determine: the evaluation year and evaluation cycle;
——Cash flow forecasting method;
——The model parameters such as the perpetual growth rate within the evaluation cycle, the industry's average asset return rate, and the proportion coefficient of the brand part of the intangible asset income;
The weights of evaluation indicators at all levels, etc.
6.5 Collect the measurement data
Follow the principles of truthfulness, accuracy and objectivity, collect the financial and other information of the enterprise as the input value of the enterprise or third-party evaluation. 6.6 Execution of the calculation process
The calculation process includes:
Based on the enterprise's financial information, calculate the brand cash income (Fc) in each evaluation period and predict the brand cash flow in each future period:
- Adopt appropriate methods to summarize the evaluation indicators at all levels and calculate the brand strength coefficient K;- Input the above information into the evaluation model to calculate the value of the brand being measured. 6.7 Report the calculation results
According to the evaluation purpose, choose an appropriate form to report the calculation results. 5
GB/T31047—2014
Appendix A
(Informative Appendix)
Indicators and explanations for the brand strength calculation of food processing and manufacturing industries The evaluation indicators, weights and evaluation contents of the brand strength of food processing and manufacturing industries are shown in Table A.1. Table A.1 Evaluation indicators, weights and evaluation contents of brand strength in food processing and manufacturing industries Level indicators and scores (350 points) (140 points) K, service (150 points) Secondary indicators and scores Evaluation contents K. Product quality and food safety level Product manufacturing process, inspection methods, equipment, etc. (110 points) K. Product quality and food safety management level (160 points) |tt||Advancedness of product implementation standards
Management system certification
Quality awards received from governments at all levelsbzxZ.net
Establishment of a traceability system
Product quality supervision and random inspections
KssProduct quality and food safety creditWhether the product has had any quality and safety accidents in the past three years (80 points)
Publication of quality credit reports
Number of consumer complaints within one year
Proportion of R&D funding to sales
K. Innovation capability (70 points)
KzInnovation achievements (70 points)
KService capability (100 points)
KCustomer relationship (50 points)
Building scale of R&D laboratory
International, national and provincial technical committees for standardization undertaken or participated inNumber and education level of R&D personnelLevel and number of patents and scientific and technological achievements ownedScience and technology progress awards received
International, national, industrial and local standards led or participated in Situation Service type
Service quick response time
Service fulfillment standard (service mechanism and standard) Service basic conditions
Personalized service situation
Logistics service supporting situation
Customer satisfaction
Brand loyalty
Brand awareness
First-level indicators and scores
K, market
(180 points)
Ks brand
construction (100 points)
K. Legal
Rights (80 points)
Second-level indicators and scores
K. Market leadership (90 points)
KzMarket development capability (90 points)
KBrand operation (40 points)
KzBrand management (20 points)
KsSocial responsibility (40 points)
K, Intellectual property protection (25 points)
KszHonorary title (35 points)
R mark (20 points)
Table A.1 (continued)
Domestic market share
Domestic market Growth rate
Domestic industry ranking
Number of countries where products are exported
Product export rate
International market share
Continuous investment in brands
Advertising investment
Years of brand use
Consistency between brand and development trend of the times
Policy compliance
Setting up full-time brand management personnel
Brand culture
Publication of social responsibility reports||tt ||Construction of environmental sanitation management system
Evaluation content
Construction of occupational safety and health management systemTrademark registration right
Copyright
Right of scientific and technological achievements
Provincial famous brand
Well-known trademark
China's time-honored brand
Geographical indication product
Certificate of origin
Intangible cultural heritage
GB/T31047—2014
GB/T 31047-2014
Print Issue H: January 9, 2015 F009A
People's Republic of China
National Standard
Brand Value Evaluation Food Processing, Manufacturing GB/T310472014
Published and Distributed by China Standards Press
No. 2, Hepingli West Street, Chaoyang District, Beijing (100029) No. 16, Sanlihe North Street, Xicheng District, Beijing (100045) Website spc.net.cn
Editorial Office: (010) 64275323Distribution Center: (010) 51780235Reader Service Department: (010) 68523946
Printed by China Standard Press Qinhuangdao Printing FactoryDistributed by Xinhua Bookstores in various regions
Format 880×12301/16
Printing Sheet 0.75Word Count 14,000Words
First Edition December 2014First Printing December 2014*
Book Number: 155066·1-50696
If there is any printing error
Please inform us and we will replace it with our distribution center
Copyright is exclusive and infringement will be investigated
Report Hotline: 010) 68510107
Tip: This standard content only shows part of the intercepted content of the complete standard. If you need the complete standard, please go to the top to download the complete standard document for free.