隨著消費者、企業主對廣告意識的不斷提高和廣告知識的日益普及，廣告效果的研究問題是一項非常重要的課題。在以往的研究中，廣告效果可分為二種，一種是廣告的銷售效果，其方式是由銷售數字來衡量廣告效果;另一種是廣告的溝通效果，是以訊息接收者態度、行為的改變程度來衡量廣告效果。
本研究採用次級資料的分析方法，以實際產品的歷史資料做為分析的對象，並結合了廣告的銷售效果及廣告的溝通效果的理論，分別採用產品的銷售量及消費者對產品品牌的品牌態度二種指標來做為衡量廣告效果的依據，進一步地試圖比較同一產品內不同品牌間的廣告效果，以衡量廣告效果的成效。
除了廣告效果的衡量外，本研究也試圖研究台灣產業的廣告是否具有遞延效果。本研究將產品類別依產品特性、通路特性、產業集中度、廣告集中度及廣告密度進行分類，試圖研究這些分類方式的產品類別是否是影響到廣告效果，期望結果能提供廠商做一參考。
根據等級相關分析及順序迴歸分析的研究結果，本研究證實，廣告投入同時具有銷售效果與溝通效果，且大部分在廣告投入對銷售相關顯著的產品在對消費者品牌態度方面也會顯著，顯示廣告投入是同時影響銷售及消費者的品牌態度。在產品類別對廣告效果影響方面，將產品依不同產品特性、通路特性、產業集中度、廣告集中度及廣告密度進行分類檢定，所得出的結果皆為不顯著，代表沒有足夠的證據說明廣告效果會依不同產品特性、通路特性、產業集中度、廣告集中度及廣告密度等產品分類方式而有所差異。

一、中文部分

王德林 (民92)，廣告投入與創意手法對銷售影響之研究，國立政治大學企研所碩士論文。

台灣尼爾森行銷研究顧問股份有限公司 (民92)，台灣市場總覽 Market information digest Taiwan，台北 : 台灣尼爾森行銷研究顧問。

台灣尼爾森行銷研究顧問股份有限公司 (民93)，台灣市場總覽 Market information digest Taiwan，台北 : 台灣尼爾森行銷研究顧問。

余主惠（民90），廠商行銷投入對品牌權益影響長期觀點之研究，國立政治大學企研所碩士論文。

林育則（民90），廣告效果測試研究，國立政治大學企研所碩士論文。

東方消費者行銷資料庫(EICP)

美國行銷協會( American Marketing Association ) ，http:// www.ama.org.com

范莎莉 (民73)，廣告短期銷售效果-清潔劑之實證，私立淡江大學管理科學研究所管理經濟組碩士論文。

陳君實 (民71)，汽水市場廣告費用與市場佔有率之研究，國立政治大學企研所碩士論文。

黃昭泰 (民90)，實用廣告學，初版，新形象出版事業有限公司。

郭崑謨 (民80)，行銷管理，台北 : 三民。

蔡宗仁 (民83)，廣告支出會計理論與問題之研究，國立政治大學會計研究所碩士論文。

潤利廣告有限公司，http://www.rainmaker.com.tw/

樊志育（民79），廣告效果研究，初版，台北：三民。

樊志育（民88），廣告效果測定技術，台北：三民。

樊志育（民85），廣告學，初版，台北：三民。

謝月香 (民89)，無形資產，國立成功大學會計研究所碩士論文。

二、英文部分
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