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GB/T 29186.2-2021 English PDF (GBT29186.2-2021)

GB/T 29186.2-2021 English PDF (GBT29186.2-2021)

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GB/T 29186.2-2021: Evaluation of brand value elements -- Part 2: Tangible elements
GB/T 29186.2-2021
GB
NATIONAL STANDARD OF THE
PEOPLE’S REPUBLIC OF CHINA
ICS 03.140
A 00
Evaluation of brand value elements - Part 2: Tangible
elements Tangible elements
ISSUED ON: APRIL 30, 2021
IMPLEMENTED ON: NOVEMBER 01, 2021
Issued by: State Administration for Market Regulation;
Standardization Administration of the People’s Republic of
China.
Table of Contents
Foreword ... 3
1 Scope ... 4
2 Normative references ... 4
3 Terms and definitions ... 4
4 Basic requirements ... 5
5 Evaluation index system ... 5
6 Index measurement ... 6
7 Result measurement and calculation ... 15
Appendix A (Informative) Examples of evaluation indexes of brand value
tangible elements ... 17
Foreword
GB/T 29186 "Evaluation of brand value elements" is divided into 6 parts:
-- Part 1: General principles;
-- Part 2: Tangible elements;
-- Part 3: Quality elements;
-- Part 4: Innovation elements;
-- Part 5: Service elements;
-- Part 6: Intangible elements.
This Part is Part 2 of GB/T 29186.
This Part was drafted in accordance with the rules given in GB/T 1.1-2009.
This Part was proposed and managed by the National Technical Committee
532 on Brand Evaluation of Standardization Administration of China (SAC/TC
532).
The drafting organizations of this Part: China Appraisal Society, China Council
for Brand Development, China United Assets Appraisal Group, Beijing
Zhongqihua Asset Appraisal Co., Ltd., China Tong Cheng Assets Appraisal Co.,
Ltd.
The drafters of this Part: Zhang Genghua, Han Liying, Hu Zhi, Chen Minghai,
Lv Anran, Du Yuanyu, Yu Yue, Li Yeqiang, Lv Haoyang, Luo Jing, Hong
Fangyuan, Chen Meichi, Ruan Yonghua, Yuan Huang, Han Yan, Yue Huaguang,
Sun Jianbo, Han Qiqi.
Evaluation of brand value elements - Part 2: Tangible
elements
1 Scope
This Part of GB/T 29186 specifies the basic requirements, evaluation index
system, index measurement, result calculation for the evaluation of tangible
elements of brand value.
This Part applies to various entities to carry out evaluation of brand value
elements, brand evaluation and brand management activities.
2 Normative references
The following documents are indispensable for the application of this document.
For dated references, only the dated version applies to this document. For
undated references, the latest edition (including all amendments) applies to this
document.
GB/T 29185, Brand value - Vocabulary
GB/T29186.1, Evaluation of brand value elements - Part 1: General
principles
GB/T 29187, Brand valuation - Requirements for monetary brand valuation
(GB/T 29187-2012, ISO 10668:2010, IDT)
ISO 20671:2019 Brand evaluation - Principles and fundamentals
3 Terms and definitions
Terms and definitions determined by GB/T 29185, GB/T 29186.1, GB/T 29187,
ISO 20671:2019 and the following ones are applicable to this document.
3.1 Tangible elements
An identifiable and directly measurable resource that is controlled by an entity.
Note: Including but not limited to material resources and financial resources.
3.2 Material resources
Assets, which exist in the form of specific physical objects, that are controlled
by an entity.
Note: Including equipment, facilities, buildings, land, inventory, minerals, and
other natural resources that have special significance for brand
development.
3.3 Financial resources
Monetary assets and operating results that reflect the business capabilities of
an entity.
Note: Including circulating funds, stocks, futures, bonds, and other investment
and financing capabilities that are of special significance to brand
development.
4 Basic requirements
When carrying out the evaluation of brand value tangible elements, it must be
carried out in accordance with the general principles and evaluation procedures
that are specified in GB/T 29186.1. When constructing the evaluation index
system, obtaining evaluation data, calculating evaluation results, and issuing
evaluation reports, it must comply with corresponding requirements of GB/T
29186.1; the personnel implementing the evaluation shall meet the capability
requirements which are set out in GB/T 29186.1.
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, solvency, operation
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.

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