Özet:

Strategic Management Accounting is an important concept guiding the strategic decisions to be taken on behalf of the company to provide competitive advantage in their sector. Brand valuation as well as one of the strategic management accounting techniques takes place in strategic decision-making category. Providing additional return to firms and reveals the monetary value of the brand are not separately in the financial statements thanks to this technique. To measure the brand value of behavioral, financial and mixed methods are concerned. In our study, Hirose Method is used which is located in financial methods, which is included in income-based brand valuation methods. The purpose of this study is to determine the brand values of the companies to be the most accurate. The data used in the study is obtained via BIST companies' financial statements. The research sample is composed of 28 companies in the BIST Non-Metallic Mineral Products Sector. The data of 25 companies was available to be evaluated. The findings show that there is Cayenne has been identified as the company with the highest brand value. In other results, Cayenne has the second highest brand value, while the Cayenne the third highest brand value; Cayenne was found to have the lowest brand value.

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