自2001年起，Interbrand品牌顧問公司與Business Week商業週刊合作調查並公佈最具品牌價值的前100大全球品牌。而品牌的議題在近十年來，也越來越來越受到台灣業界的重視。在2003年，經濟部國貿局也採納了此套品牌鑑價標準，特聘Interbrand公司來為台灣的國際品牌進行品牌鑑價的工作。結果發現，台灣目前的品牌與全球百大品牌之間的差距似乎是一條難以跨越的鴻溝，然而台灣企業想要學習國外品牌的做法並不容易，因為每個品牌成功的原因並不相同，並不容易被一般化以供學習效仿。因此本研究以Interbrand品牌鑑價結果做為基礎，欲探究百大品牌背後，其企業集團的資源投入與經營績效指標與品牌價值之間的關係，以供欲經營國際品牌的台灣企業做為標竿學習的參考。
本研究利用相關分析、迴歸分析等統計方法結合個案分析之後，提出以下三點結論，以供台灣企業做為參考：一、品牌價值的創造，要將焦點放在研發、營業利益及銷貨成本上，並妥善平衡彼此的關係；二、企業要注重不同市場區隔間創造品牌價值驅力因素的異同；三、企業應將品牌視為價值創造系統中的基本元素或重要的策略性資源。

Interbrand consulting group started a co-investigation with Business Week since 2001. They announced a top 100 brand list which consists of brands possess greatest brand values. Brand has been an attention-grabbing issue for a decade. In 2003, Bureau of Foreign Trade applied this brand evaluation methodology, and invited Interbrand as the evaluator for Taiwanese brands. The results indicate that there are significant gaps between Taiwanese brands and worldwide top tier brands. However, it is not an easy task to bridge the gap via learning – no generalized rules exist for firms to follow. Thus this thesis serves the results of Interbrand’s reports and tried to discover the relation between firm inputs, operation performance and brand values of the top 100 brands for providing a reference to Taiwanese firms willing to run a global brand.
This study utilized methodologies such as correlation analysis, regression and case study and drew three conclusions: 1. Balanced focus on R&D, operating income and cost of goods sold is necessary, 2. Differences in brand value drivers are not identical among market segments, which should be addressed, and 3. Firms should view brands as a basic element or crucial strategic resource in their value creation system.

謝誌 I
中文摘要 II
英文摘要 III
目錄 IV
表目錄 V
圖目錄 VI
第一章、 緒論 1
第一節、 研究背景與動機 1
第二節、 研究目的 5
第三節、 研究範圍與流程 6
第二章、 文獻探討 8
第一節、 品牌權益之相關文獻探討 8
第二節、 品牌價值評估相關之文獻探討 25
第三節、 品牌與財務指標 36
第四節、 品牌與策略之相關文獻探討 38
第三章、 研究方法 41
第一節、 研究架構與假設 41
第二節、 研究變數定義與衡量 42
第三節、 資料收集與樣本選取 47
第四節、 資料分析方法 48
第四章、 研究結果 50
第一節、 統計分析 50
第二節、 產業別之統計分析 62
第三節、 個案分析 67
第五章、 結論與建議 77
第一節、 研究結論 77
第二節、 後續研究建議 81
參考文獻 84

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網站部份
http://finance.yahoo.com（美國雅虎財經資訊網）
http://newmops.tse.com.tw（公開資訊觀測站）
http://www.brandingtaiwan.org（外貿協會品牌台灣官方網站）
http://www.interbrand.com（Interbrand品牌顧問公司）
http://www.nasdaq.com（美國納斯達克證券交易所）
http://www.nyse.com（美國紐約證券交易所）
http://www.tej.com.tw（台灣經濟新報資料庫）
http://www.trade.gov.tw（台灣經濟部國際貿易局）
http://www.tse.co.jp（日本東京證券交易所）