Özet:

Abstract enAlthough the brand concept has been existed for centuries, the studies about brand valuation has dated about twenty five years ago. Valuation of a brand as a separated asset from a product or service is still new application for both finance and marketing literature. Brand valuation is a strong tool for determining the present value and anticipated value of a brand that is approved as an asset of a company. Brand value which is determined definitely, plays important role in increasing the value of company’s assets, marketing share of company, decreasing financial costs and providing companies being a benchmark for other companies. Gaining all these benefits is undoubtedly depends on using an appropriate brand valuation model. It is claimed that the models which are improved to determine the value of brands depend on two approaches as financial approach and behavioral approach. This study aims to clarify the differentiating focuses on perspectives of these two approaches on brand concept, valuation models, based on criteria’s and usages of gauged brand values

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