A proposal for a “personal” method of evaluation and measurement of Corporate Brand. An empirical study about an advertising’s company.

It is widely acknowledged the role and the primacy about intangibles assets in different type of companies. Intangible assets has beginning the basic elements on which to measure the value of a company and its chances of survival and development Over the past decades, the corporate brand takes a prominent role as an intangible assets such as to constitute as a critical factor for success. It is widely recognized that brand names are valuable to companies. While brands is becoming more valuable, there is a widespread sentiment that they are being mismanaged (Aaker, 1991). “Brand awareness is widely misunderstood and often wrongly measure, even by experienced managers” (Rossiter and Percy, 1987). “One of the major problems with today’s accounting systems is, that they are still based on transactions, such as sales. In the current, knowledge-based economy much of the value creation or destruction precedes, sometimes by years, the occurrence of transactions. The successful development of a drug creates considerable value, but actual transactions, such as sales, may take years to materialize. Until then, the accounting system does not register any value created in contrast to the investments made into R&D, which are fully expensed. This difference, between how the accounting system is handling value created and is handling investments into value creation, is the major reason for the growing disconnect between market values and financial information” (Lev, 2002). Companies, especially wich ones operating in some areas, for example food, clothing, baby products, advertising, recognized to brand more and more importance. But it is not so easy to find an evaluation and measuring model to adapt to any area. This intangible asset (and any more) needs to a specific management tool to control his value and to improve his life. The principal problem in measuring the value of a brand is the degree to which one can control for the influence of various extraneous problems. The spread of these problem becomes a lot more difficult to refer complex services such as banks, hotels or advertising’s firms. What is the solutions for this difficult case? The main aim of this article is to offer a work in progress about an economic framework to analyze managerial evaluation and measurement concerning corporate brand in a particular type of company: an advertising firm. This model can be used by managers to know the brand value and to managing this intangible asset.