Âü °í ¹® Çå
1.Åë°èÀÚ·á
±¤°í´Üü ¿¬ÇÕȸ (http://www.adic.co.kr),ºê·£µå ÃÖÃÊ ·±Äª½Ã±â ( Àå±â°£ )
º£À̽ýº ³Ý (Basis Net ),°³º°ºê·£µå¿Í ±â¾÷ºê·£µå ÃÖÃÊ ·±Äª½Ã±â ( ´Ü±â°£ )
ºê·£µå ºÐ·ùÇ¥ (2000),ºê·£µå Ç¥ÁØÄÚµå À§¿øÈ¸.
ºê·£µå ¾Ø ÄÁ¼³ÆÃ (http://brandconsult ing.co.kr)
Ãֽ³ë (1999), 1999 ³â Çѱ¹ÀÇ ´ë±Ô¸ð±â¾÷Áý´Ü, ÀÚÀ¯±â¾÷¼¾ÅÍ.
______(1999), 1999 ³â Çѱ¹ÀÇ ½ÃÀå, ÀÚÀ¯±â¾÷¼¾ÅÍ.
______(1998), 1998 ³â Çѱ¹ÀÇ ½ÃÀå, ÀÚÀ¯±â¾÷¼¾ÅÍ.
ƯÇãû (http://www.kipo.go.kr),ƯÇã±Ç ¼ö
Çѱ¹ ±¤°íµ¥ÀÌŸ (AD channel),³ëÃâȽ¼ö, ³ëÃâ·®
Çѱ¹´É·üÇùȸ, (1999),°³º° ºê·£µå ÆÄ¿öÁö¼ö
____________(2000),°³º° ºê·£µå ÆÄ¿öÁö¼ö
Çѱ¹»óÀåÇùÀÇȸ (2000), TS- 2000.
Çѱ¹½Å¿ëÆò°¡¿ø (2000), Kis-Fas data.
Çѱ¹Áõ±ÇÀü»ê, ÁÖ°¡ÀÚ·á.
1999 Á¦Ç°º° ¾÷üº° ½ÃÀå±Ô¸ðÃѶ÷ (1999),»ê¾÷±â¼úÁ¤º¸¿ø.
2000 Á¦Ç°º° ¾÷üº° ½ÃÀå±Ô¸ðÃѶ÷ (2000),»ê¾÷±â¼úÁ¤º¸¿ø.
2.±¹³»¹®Çå
±ÇÀç·û (1999), M&A ¿Í ½ÇÁ¦¿Í ºê·£µåÀڻ갡ġÆò°¡, M&A ¿Í ºê·£µåÀڻ꼼¹Ì³ª, 1999.4.28.
pp.27- 48.
±Ý°±âȹ (1997),¼ÒºñÀÚ °üÁ¡ÀÇ ºê·£µå ÆÄ¿ö, M arketing Communication Review, Summer,
pp.3- 27.
±è±¤¿µ¿ª (1997),Áö½ÄÀÚº» : 2 õ³â´ë ±â¾÷°ú Àΰ£ÀÇ ÇÙ½ÉÀÚ»ê, »ç¶÷°ú Ã¥ ( ¿øÀú :Annie Brooking(1996),
Intellectual Capital, Intern ational Thomson Business Press.)
±è¼ºÁ¦ (1994),ºê·£µåÀÇ °æÁ¦Àû °¡Ä¡ °áÁ¤Áþ´Â ºê·£µå ÆÄ¿ö, ±¤°íÁ¤º¸, Á¤º¸¿©Çà, 9 ¿ùÈ£, p.75.
±è¿µµ¿¿ª (1998),Áö½ÄâÁ¶ÀÇ °æ¿µ, 21 ¼¼±â ºÏ½º ( ¿øÀú :Nonaka, I, (1991),"The
Knowledge Creating Company", Harvard Business Review)
±è¿ëÁØ ¹ÚÀ¯½Ä (1996),ÄÁÁ¶ÀÎÆ® ºÐ¼®À» ÀÌ¿ëÇÑ »óÇ¥ÀÚ»êÀÇ ÃøÁ¤¿¡ °üÇÑ ¿¬±¸, °æ¿µÇÐ ¿¬±¸, pp.61- 95.
±èÀçÀÎ (1999), KAA Àú³Î, 10 ¿ùÈ£, Çѱ¹±¤°íÁÖ Çùȸ.
³ª¿µ ÀåÁöÀÎ ¹Ú¹®±â (2000), ERP ±¸Ãà¿¡ µû¸¥ ±â¾÷ÀÇ ¼º°úÃøÁ¤, ´ëÇѰ濵ÇÐȸ, pp.305- 348.
³²Ãµ¿¬ (1999), ERP ȯ°æ¿¡¼ÀÇ È¸°èÁ¤º¸½Ã½ºÅÛÀÇ Á¶¸Á, ȸ°èÁ¤º¸½Ã½ºÅÛ ¿¬±¸, 11 ¿ù, pp.83- 107,
¸ÅÀϰæÁ¦½Å¹®, 1999. 6. 24
¸ÅÀϰæÁ¦½Å¹®, 2000. 3. 3.
¹ÚÂù¼ö ÀÌÀ¯Àçµî 14 ÀÎ °øÀú (1998),ºê·£µå ÀÚ»êÀÇ °³³ä°ú ÃøÁ¤¹æ¹ý, ¸¶ÄÉÆÃ ½ÅÁ¶·ù, °æ¹®»ç, pp.141-
179.
¼¿ï°æÁ¦½Å¹®, 2000. 4. 28.
¾È±Ù½Ä ½Å±Ç°Ç (1995),ȸ°èÃøÁ¤·Ð, ½Å¿µ»ç, pp.11- 12.
À¯Àç±Ô ÀÌÇ×¼ö (1999),½Å±â¾÷ȸ°è±âÁØ ÇØ¼³, À̳ª¿ì½ºÃâÆÇ, p12.
À¯ÇÊÈ Robert Dolan and Hermann Simon(1998),°¡°Ý°æÀïÀü·«, ÇÑ ¾ð.
ÀÌÀç±Ô¿ª (1995), Peter Drucker ÆíÀú, ¹Ì·¡ÀÇ °á´Ü, ¼¿ï. Çѱ¹°æÁ¦½Å¹®»ç.
________(1998). Peter Drucker ÆíÀú, ÀÚº»ÁÖÀÇ ÀÌÈÄÀÇ »çȸ, ¼¿ï. Çѱ¹°æÁ¦ ½Å¹®»ç.
ÀÌÁ¤ÁØ (1996),ºê·£µå Àڻ갡ġ ÃøÁ¤¹æ¾È¿¡ °üÇÑ ¿¬±¸, ¿¬¼¼´ë ¼®»çÇÐÀ§³í¹®.
ÀÌÃá°æ (1998), Kalman Filter ¸¦ ÀÌ¿ëÇÑ ¹«ÇüÀڻ갡ġ ÃøÁ¤, °æºÏ´ë ¼®»çÇÐÀ§³í¹®.
Àå¼¼±â¿ª (1999),»óÇ¥Ãæ¼ºµµÀÇ ÃøÁ¤°ú °æ¿µ, ¿µÇ³¹®°í, ( ¿øÀú : Jacoby and Robert W. Chestnut
(1978), Brand Royalty: Meas urement and Management, Jhon Wiley
& Sons)
Á¤¹ü¼® (1999),¹ýÀ²¿ë¾î»çÀü, ¹ýÀüÃâÆÇ»ç.
Á¶¼ºÇ¥ (2000),Áö½ÄÀÚº»½Ã´ë ȸ°èÀÇ °úÁ¦ :¹«ÇüÀÚ»êÀÇ ÃøÁ¤°ú º¸°í, ȸ°èÀú³Î, Á¦ 9 ±Ç, Á¦ 2 È£, pp135-
163.
ÁÖ°£¸Å°æ (1998), 98 »óÇ¥°ª, ÁÖ°£¸Å°æ Áß¾Ó¸®¼Ä¡ ºê·£µå¹ë·ù °øµ¿Á¶»ç, (98,7,8) pp.24- 42.
ÃÖÁ¤È£ (1994),±¤°íºñ ¹× ¿¬±¸°³¹ßºñ ÁöÃâÀÌ ±â¾÷°¡Ä¡¿¡ ¹ÌÄ¡´Â ¿µÇâ :Åäºó Q¿¡ ÀÇÇÑ ½ÇÁõÀû ºÐ¼®, ȸ°èÇבּ¸
( Á¦ 19 È£ ), pp.103- 124.
Çѱ¹´É·üÇùȸ (1999),Çѱ¹»ê¾÷ÀÇ ºê·£µåÆÄ¿ö (K- BPI)1 À§ ±â¾÷ ½Ã»ó½Ä ¹× Ưº°½ÉÆ÷Áö¿ò 3 ¿ù 31 ÀÏ
. (2000), Power Bland À°¼º Ưº° ½ÉÆ÷Áö¾ö : 2000 ³â ºê·£µåÆÄ¿ö (K-BPI)1À§ ºê·£µå »ç·Ê¸¦
Áß½ÉÀ¸·Î, Çѱ¹´É·üÇùȸÄÁ¼³ÆÃ. 4 ¿ù 19- 20 ÀÏ.
ÜØÊ«à÷Üý¿ª (1993), Terence. Oliva ÆíÀú. ºê·£µå °¡Ä¡ Æò°¡ÀÇ ½Ç¹« -°æ¿µÀü·«À¸·Î¼ÀÇ ºê·£µåÀÇ °ü¸®¿Í
¿î¿ë, ´ÙÀ̾Ƹóµå»ç, pp.168- 172.
3.±¹¿Ü¹®Çå
Aaker, D.A.(1991), Managing Brand Equit y, New York: Free Press
.
Aaker, D.A.(1996), Building St rong Brands, New York: Free Press
.
Aaker, D.A. and K. L. Keller.(1990), Consumer Evaluation of Brand
Extension", Journal of Marketing, Jan, pp.27- 41.
Aaker, D.A and Gary Shansby.(1982), Positioning Your Product ",
Business Horizons(May-June), pp.56- 62.
Aaker, D.A. and R. Jacobson.(1994). The Financial Information Content
of Perceived Quality ", Journal of Marketing Research 31. pp.191-
201.
Abdel- khalik, A.R.(1975). "Advertising Effectiveness and Accounting
Policy The Accounting Review 50, pp.657- 670.
Accounting Standards Board.(1994), Financial Reporting Standard
No.7 (FRS7), Fair Values in Acquisition Accounting, ABS, September
par.10.
Accounting Standards Committee.(1987), Statement of Standard Accounting
Practice No.12, (SSAP12), Accounting for Depreciation(revised),
ASC (Jan uary). pars : pp.23- 24.
Accounting Standards Committee.(1989), Statement of Standard Accounting
Practice No.22, (SSAP22), Accounting for Goodwill(revis ed), ASC(July)
Accounting Standards Committee(SSAP 22), par.30.
ASC(1990a), Exposure Draft 47, Accounting for Goodwill, Accounting
Standards Committee
ASC(1990b), Exposure Draft 51, Accounting for Fixed Assets and Revaluat
ions, Account ing Standards Committee.
ASC(1990c), Exposure Draft 52, Accounting for Intangible Fixed As
set Accounting Standards Committee, May.
Axelrod, J. N.(1993), The Definition and Measurement of Brand Equity",
ARF Brand Equity Research Day, The New York Hilton(October 27
Bart h, M. E., and G. Clinch.(1998), Revalued Financial, Tangible,
and Intangible Assets : Associations with Share Prices and Non Market
Based Value Estimates ", Journal of Accounting Research.
Barth, M. E., and R. Kasznik.(1998), Share Repurch ase Decisions
and Market Reaction:Accounting-Related and General Information Asymmetry
and Idle Cash", Working paper, Stanford University. pp.235-
247.
_____________________________(1999), Share Repurchase and Intangible
assets", Journal of Accounting and Economics. pp.211- 241.
Barth, M. E., R. Kasznik and M. E. McNichols. (1998). Analyst Coveragand
Intangible Asset ", Working paper, Stanford University.
Barth, Mary E., Michael B. Clement, George Foster, Ron Kasznik.(1998)
Brand Values and Capital Market Valuation", Riview of Account
in Studies. 3. pp.41- 68.
Barwise, Patrick., Higson, Christpher., Likierman, Andrew., Marsh,
Paul.(1989), Accounting for Brands ", London Business School,
ICAEW p.39.
Birkin, M.(1990), A Methodology for Valuing Brands in M. Power(ed.)",
Brand and Goodwill Accounting Strategies, Cambridge: Woodhead-
Faulkner, pp.108- 114.
Boulding, Bill and Rick Staelin.(1991), A Look on the Cost Side:
Market Share and the Competitive Environment ", working paper(September).
Bovee, C. L. and Arens, W. F.(1982), Contemporary Advertising",
Irwin Homewood.
Broniarozyk, Susan M, and Joseph W. Alba.(1994), The Importance
of the Brand in Brand Extension", Journal of M arketing Research,
31(M pp.214- 228.
Bublitz, B., and M. Ettredge.(1989). The Information in Dis cretionary
Outlay : Advertising, Research. and Development ", The Accountin
Review 64, pp.108- 124.
Companies Act. (1985), Sch.4, par.31.
Company Reporting.(1992), KATO Communications, No.21. March, p.103.
Cooper, R.(1988), The Rise of Activity-Based Costing-Part One: What
Is Activity- Based Cost System?", Journal of Cost Management
, Sum pp.45- 54.
Davids on, J Hugh.(1987), Offensive Marketing, or how to make your
competi tors follows, Penguin.
Drucker, Peter.(1997), Looking ahead: implication of the present
", Harvard Business Review, Sept - Oct.
Easton, P. D., and T.S. Harris. (1991). Earnings as an Explanatory
Variabl for Returns ", Journal of Accounting Research 29, pp.19-
36.
Egginton, Don. A.(1990), Towards Some Principles for Intangible
Asset Accounting", Accounting and Business Research, Vol.20,
No Summer, p.196.
Elliot, Barry and Jamie Elliott. (1993), Financial Accounting
and Reporting Prentice Hall Internat ional(UK) Ltd. : p.471.
________________________________(1996), Financial Accounting and
Reporting (2nded), Prentice Hall International(UK).
Fama, Eugene.(1970), Efficient Capital Markets : A Review of Theory
and Empirical Work", Journal of Fi nance, 25, pp.383- 417.
Farquhar, Peter H.(1989), Managing Brand Equity", Marketing
Resear (September), pp.24- 34.
Farquhar, Peter H.,Julia Y. Han, Paul M. Herr and Yuji Ijiri.(1992)
"Strategies for Leveraging Master Brands ", Marketing
Research, S pp.32- 43.
FinancialWorld.(1992), What's In a Name? What the World's Top Bran
are Worth", Sept ember 1.
FinancialWorld.(1993), Who Says Brands are Dead?", September
1.
FinancialWorld.(1994), Brands: What's Hot. What's Not ",
August 2.
FinancialWorld.(1995), Brands: The Management Factor", Augus
t 1.
FinancialWorld.(1996), Brands: Blind Faith", July 8.
FinancialWorld.(1997), Most Valuable Brands ", September/August
.
Garrick, George.(1989), Properly Evaluating the Role of TV Advertising"
mimeo.(April), New york: Advertising Research Foundation.
Glautier, M.W.E. and B. Underdown.(1994), Accounting Theory and
Prac-tice (5th Edition), Pitman Publishing : p.184.
Green, Paul E. and V. Srinivasan.(1978), Conjoint Analysis in Consumer
Research: Issues and Out look", Journal of Consumer Research
(Sept ember), pp.103- 123.
__________________________________(1990), Conjoint Analysis in Marketing
Research : A Review of New Development ", Journal of Marketin
54(October), pp.3- 19.
Haigh, David.(1998), Brand Valuation: Understanding, Exploiting
and communicating brand values ", Financial Times Retail &
Consumer.
Hirschey, M., and J. J. Weygandt. (1985). Amortization Policy for
Adver-tising and Research and Development Expenditures." Journal
of Accounting Research 23, pp.326- 335.
International Stock Exchange Press Release.(1989), Yellow Book
, 2 January.
Jones, G. and N. J. Morgan(eds.).(1994), Adding Value: Brand and
Marketing in Food and Drinks, Rout ledge.
Kalman, R, E.(1960), A New Approach to Linear Filtering and Prediction
Problems", Journal of Basic Engineering 82, pp.35- 45.
Kamakura, Wagner A. and Gary J. Russell.(1993), Measuring Brand
Value with Scanner Data", International Journal of Research
in Mar keting, 10. pp.9- 22.
Kapferer, Jean-Noel.(1992), Strategic Brand Management : New Approache
to Creating and Evaluating Brand Equit y, London: Kogan Page.
Kaplan, Robert S. and David P. Norton. (1996), Using the Balanced
Scorecard as a Strategic Management System", Harvard Bus in
Review, January- February.
Keller, Kevin Lane.(1993), Conceptualizing, Measuring, and Managing
Customer- Based Equity", Journal of Marketing, January, pp.1-
22.
__________________(1997), Strategic Brand Management ", Prentice
Hall.
King, Stephen H M.(1984), Developing New Brands, London JWT.
Kotler, Philip H.(1991), Marketing Management : Analysis, Planning,
and Control, 8thed, Englewood Cliffs, NJ: Prentice- Hall, Inc.
Lev. Baruch.(1998), A Viking with a Compass, The Economist, (June
6th ).
Lindenberg, Eric and Stephen Ross. (1981), Tobin's q Ratio and
Industria Organization," Journal of Business, 54, (January),
pp.1- 32.
Little, John(1979), Aggregate Advertising Models : The State of
the Art Operations Research, 27 (J uly / Aug ust ), pp.629- 667.
MacLachlan, Douglas L. & Mulhern, Michael, G.(1990), Measuring
Brand Equity with Conjoint Analysis", working paper.
Mahajan, Vijay, Vithala Rao and Rajendrs Srivastava.(1990), Development
Testing, and Validation of Brand Equity Under Conditions of Acquisition
and Divestment ", presented at the MSI workshop on Brand Equity,(February
1), Cambridge, MA.
Marketing Science Institute.(1989), Review", Marketing Institute
Fall.
Megna, P., and M. Klock,(1993), The Impact of Intangible Capital
on Tobin's Q in the Semiconductor Industry", American Economic
Review 83: pp.265- 269.
Moorhouse, Mart in.(1990a), Brand Debat e : Wake up t o t he Real
World", Accountancy, July, p. 30.
________________(1990b), The Case for Capitalising Brands in Michae
Power(ed.): Brand and Goodwill Accounting Strategies ", Cam-idge:
Woodhead Faulkner, pp.32- 40.
Mullen, Maggie and Mainz, A.(1989), Brands, Bids and Balance Sheets
Putting a Price on Protected Products ", Acquisitions Monthly,
April, pp.26- 27.
Murphy, John.(1990), Brand Valuation : Establishing a True and
Fai View, Hutchins on Business Book.
Nonaka, I. and Konno, N.(1998), The Concept of "Ba":
Building a foun -dation for knowledge creation", California
Management Review, 40(pp.40- 54.
Ohls on, J.(1995), Book Value and Dividends in Security Valuations",
Contemporary Accounting Research, Spring. pp.661- 687.
Park, Chan Su and V. Srinivasan,(1994), A Survey- Based Method
fo Measuring and Understanding Brand Equity and its Extendability",
Journal of Market ing Research, 31. May, pp.271- 288.
Peles, Y.(1971), Rates of Amort ization of Advertising Expenditures
", Journ of Political Economy, 79(October), pp.1032- 1058.
Perrier, Raymond.(1997), Brand Valuation 3nd Interbrand, Premier
Books.
Power, Michael.(1990), The Horizons of Financial Reporting, in
Michael Power(ed.), :Brand and Goodwill Accounting Strategies ",
Woodhead-Faulkner, pp.1- 8.
________________(1999), The Politics of Asset Recognition: The UK
Brand Accounting Debate", London School of Economics and Political
Sci ence, pp.1- 33.
Ranks Hovis McDougall and Interbrand PLC,(1989), The Vaulation
of Brands" 16 April. p.11.
Ries, A.L. and Jack Trout.(1986), Positioning : The Battle for
your Mind New York: McGrow- Hill.
_________________________(1993), The 22 Immutable Laws of Marketing
Harper Collins Publishers.
Robins on, William and Claus Fornell.(1985), Sources of Market
Pioneer Advantages in Consumer Goods Industries ", Journal
of Marketin Research, 22 (August), pp.305- 317.
Ross, Stephen.(1983), Accounting and Economics ", The Accounting
Revie 58(April), pp.375- 380.
Schmalensee, Richard.(1982), Product Differentiation Advantages
of Pioneering
Brands ", American Economic Review, 72(June), pp.349- 365.
Simon, C. J., and M. W. Sullivan.(1993). The Measurement and Determinants
of Brand Equity: A Financial Approach", Marketin Science 12.
pp.28- 52.
Skandia.(1998), Hidden value in Skandia.
(http://www.skandia/se/group_intellectual/hidden_values_a.html)
Smirlock, Michael, Thomas Gilligan and William Marshall.(1984),
Tobin's q and the Structure- Performance Relationship", American
Econom Review, 74(Decemb er), pp.1051- 1060.
Smith, Gordon V.(1997), Trademark Valuat ion, John Wiley &
Sons, inc.
Smith, Gordon V. and Russell L. Parr.(1994), Valuation of Intellectual
Property and Intangible 2nd Edition, John Wiley & Sons, inc.
Solomons, David.(1989), Guidelines for Financial Report ing Standards,
ICAEW : 21.
Stock Exchange,(1984), Yellow Book, Admission of Securities to
Listing International Stock Exchange.
Sveiby, Karl Erik (1997), The New Organizational Wealth: managing
and meas uring knowledge- based assets, Berrett-Koehler Publishers.
Thomas, Lacy Glenn(1989), Advertising in Consumer Goods Industries
: Durability, Economies of Scale, and Heterrogeneity ", Journal
of La and Economics, 32 (April), pp.163- 193
Tobin, J.(1969), A General Equilibrium Approach to Monetary Theory"
Journal of Money, Credit, and Banking, 1(February), pp.15- 29.
_________(1978), Monetary Policies and the Economy: The Transmissio
Mechanism," Southern Economic Journal, 37(April), pp.421- 431.
Urban, Glen L., Theresa Carter, Steven Gaskin and Zofia Mucha.(1986)
Market Share Rewards to Pioneering Brands : An Empirica Analysis
and Strategic Implications ", Management Science, 32(Jupp.649-
659.
Wells, william L., Burnett, John and Moriaty, Sandra.(1992), Advertising
2nd ed, Pentice Englewood Cliffs New Jersey.
Wild, Ken and Clive Goodhead.(1994), Financial Report ing and Accounting
Manual : Getting Reports Right (4thed), pp.126- 127.
Wilikie, William L.(1992), Consumer Behavior", 2nd ed. John
Willey &Sons, Inc.
ø¸øÁâ³Ïþ.(1996),«Ö«é«ó«ÉªÎ«««µªÈí",ÎÆÍ±, 1 êÅ£¬pp.52- 56.
ï£ñéåÇ.(1993),«Ö«é«ó«É«¨«¯«¤«Æ«£æÚϼªÎî÷ËÒ£¬«Þ£«±«Ã«Æ«£«ó«°«¸«ã£«Ê«ë", 51 ûÜ£¬pp.88- 92.
ï£ñéåÇäÛõ½â©ÙÊ(1995),ìíÜâªÎ«Ö«é«ó«É«Þ«Í«¸«á«ó«ÈªËμª¹ªëãùñûîÜªÎæÚϼ", ìíÜâÎÆÍ±ùÊüåð¯26 üåîïÏÐÓÞüå.
ôìÙÊú¹ûð.(1994),«Ö«é«ó«É«¨«¯«¤«Æ«£ªÎúÞßÒªÈΤð¹",×µ÷×ï×Üã¬11 £¬pp.4- 10.
á³ô¹ÍµÜÐ.(1994),«Ö«é«ó«ÉªÎîúÕÔªÎãùð·",ìíÜâÌèðãæÚ¤Þä.
ߣï£ïÙÚ¸øºîÊ.(1990),çÈûúßÂù¡Ù£Þöîð,æÚϼÞÍ.
4.Âü°í Site
http://www.adic.co.kr
http://www.brandconsulting.co.kr
http://www.kaa.or.kr
http://www.kipo.go.kr
http://www.skandia/se/group_intellectual/hidden_values_a.html
http://www.sveiby.com.au/ Intellectualcapital.html
|