A Study on the Application of the Income Approach in Trademark Asset Valuation
-- A Case Study of MIXUE Ice Cream & Tea
DOI:
https://doi.org/10.54691/bcpbm.v50i.5620Keywords:
trademark assets; incomeApproach; intangible assets; trademark.Abstract
The purpose of trademark asset evaluation is to provide trademark owners or potential owners with an effective method based on the real market to determine the value of trademark assets. Currently, evaluation agencies calculate the expected profits of trademark assets in different periods based on the share of trademark licensing fees in company revenue. However, this forecasting method is evidently not rigorous enough. This article focuses on the expected income under the income approach and introduces uncertainty in future income forecasts. Firstly, the factors influencing the value of trademarks and service benefits are analyzed, and a multi-level indicator framework for measuring trademark and service benefits is developed. Secondly, the primary indicators in the indicator system are defined as the standard level, and assets such as patents, trademarks, and distribution networks are defined as the solution level. A weighted indicator analysis system is established to separate trademark asset income from product and service income.
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References
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