Warranty management is frequently discussed in the context of businesses’ ongoing efforts to reduce costs. However, how marketing can contribute to warranty cost reduction is empirically unclear. This opacity led to the current study, which focused on how warranty claim costs and abnormal warranty accrual costs mediate the relationship between brand equity and firm value—as well as the contingencies for the mediation. The result shows that brand equity reduces warranty claim rate and abnormal warranty accrual rate through which it increases firm value. In addition, product innovativeness decreases the association between brand equity and warranty claims and between brand equity and abnormal warranty accruals. As such, the findings revealed the roles of brand equity and product innovation in warranty cost reduction and thus suggested the need for managers to build and leverage their marketing resources when attempting to control warranty costs.

在企业不断努力降低成本的背景下，经常会讨论保修管理。然而，营销如何有助于降低保修成本在经验上尚不清楚。这种不透明导致了当前的研究，该研究侧重于保修索赔成本和异常保修应计成本如何调节品牌资产与公司价值之间的关系，以及调节的意外事件。结果表明，品牌资产降低了保修索赔率和异常保修应计率，从而增加了公司价值。此外，产品创新减少了品牌资产与保修索赔之间以及品牌资产与异常保修应计费用之间的关联。像这样，