Özet:

Strategic Management Accounting is an important concept that leads to strategic decisions to be made in order to provide a competitive advantage in their sectors. Brand assessment also shows the monetary value of the brand that is included in the strategic decision-making category as one of the strategic management accounting techniques and provides additional return to and is not separately in the financial statements. The brand creates differences according to its competitors by providing driving power in the industry in which a business is within. The brand is a prestigious position in the industry in which the company is included in the abstract sense and, while in the concrete sense, it is one of the most important tools that can provide additional return to the enterprises. In this context, measuring the value of the brand is an important subject to us. Behavioral, financial and karma methods to measure the value of the brand. In our study, we used the Hirose Method in the financial methods. This study was done in order to determine the brand values of in the most accurate way. The data used in the study was obtained through the financial statements of the enterprises that are traded in the Stock Exchange of Istanbul (BIST). The universe of research is composed of 28 companies in the Stone and Land-based Industry Sector. The data was evaluated by 25 companies that were analyzed. According to the results obtained, Trakya Glass has been identified as the company with the highest brand value. In other results, Anadolu Glass has the highest second brand value, while Izocam has the highest third brand value; Denizli Glass has the lowest brand value. Strategic Management Accounting is an important concept that leads to strategic decisions to be made in order to provide a competitive advantage in their sectors. Brand assessment also shows the monetary value of the brand that is included in the strategic decision-making category as one of the strategic management accounting techniques and provides additional return to and is not separately in the financial statements. The brand creates differences according to its competitors by providing driving power in the industry in which a business is within. The brand is a prestigious position in the industry in which the company is included in the abstract sense and, while in the concrete sense, it is one of the most important tools that can provide additional return to the enterprises. In this context, measuring the value of the brand is an important subject to us. Behavioral, financial and karma methods to measure the value of the brand. In our study, we used the Hirose Method in the financial methods. This study was done in order to determine the brand values of in the most accurate way. The data used in the study was obtained through the financial statements of the enterprises that are traded in the Stock Exchange of Istanbul (BIST). The universe of research is composed of 28 companies in the Stone and Land-based Industry Sector. The data was evaluated by 25 companies that were analyzed. According to the results obtained, Trakya Glass has been identified as the company with the highest brand value. In other results, Anadolu Glass has the highest second brand value, while Izocam has the highest third brand value; Denizli Glass has the lowest brand value.

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