在台灣政府近年來積極推動下，品牌權益的評價已愈來愈受到重視。然而，目前台灣在品牌評價的產業範圍，大多侷限於高科技製造產業，而無服務相關產業的評價模型。
故本研究綜合英國Interbrand、德國BBDO與日本HIROSE之品牌評價模式制度之優點，並參考台灣地區之企業財務報表特性後，以台灣電信產服務業為案例，提出以價格優越性 (Price Prestige Driver；PPD)、品牌影響力 (Brand Effect Driver；BED)、品牌擴張性 (Expansion Driver；ED) 及品牌折現率 (Discount Rate；r) 四大因子為主要影響要項的台灣品牌權益衡量方法。
經實證分析得出，中華電信之品牌價值為最高，約為910億元，其次為台灣大哥大約為479億元，第三則是遠傳電信的202億元。此計算結果與2011年天下雜誌所進行之「金牌服務大賞」調查的調查結果排名相同。本研究的貢獻主要在於幫助企業能以較簡便的方式，有效且準確地評估品牌價值。並提出一些可供未來研究的方向。

As Taiwan government actively imposes on the evaluation of brand equity, it has been more and more popular in recent years. The evaluation of brand in Taiwan, however, mostly puts emphasis on high-tech manufacturing industries, whereas it has not been applied to the industry relating to service.
This study, therefore, employs the comprehensive advantages of Interbrand, BBDO and HIROSE brand valuation model systems, along with the reference to the characteristics of the corporate financial statements in Taiwan, to develop the suitability of the brand valuation model which is applied to the services of Taiwan Telecommunication Industry. The model is mainly including the following four factors: Price Prestige Driver (PPD), Brand Effect Driver (BED), Expansion Driver (ED), and Discount Rate (r).
The empirical analysis of this study shows that the brand value of Chunghwa Telecom, approximately 91 billion, is the highest, followed by Taiwan Mobile, whose value is about 47.9 billion, and Far East Telecom, ranked by three, is 20.2 billion. Importantly, the result of these three major telecom brand value rank in this study is the same as that of “Services Gold Award” which made by Common Wealth Magazine in Fall, 2011. The contribution of this study is mainly help the companies to evaluate the brand value in a simple, effective, and accurate way. Furthermore, it also offers the researchers the future research direction.

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