Özet:

In recent years, the competition conditions in the market have increased due to changes in technology, economy, manufacturing systems of, customer desires and expectations. Due to increased competitive conditions, some competitive factors must be taken into account to ensure that can provide competitive advantage over each other. One of these competitive power factors is the brand concept. The brand concept, which is part of the non-material asset pen, has become an important concept today in terms of the business needs customers. Thus, have entered the desire to determine the value of this increasingly important brand concept over time. In this regard, some brand assessment methods have been proposed in the field of strategic management accounting to meet these expectations of. The Hiroshi method, also referred to as the METI model and developed as a result of the studies carried out in 2002 by the Ministry of Economy, Trade and Industry in Japan under the presidency of Y. Hiroshe, is one of these brand assessment methods. In this study, the Hiroshi method was applied from financial valuation methods for the purpose of identifying the brand values of participating banks operating in Turkey. In this context, the mark assessment has been made with the financial data of the Albaraka Turkish, Kuwait Turkish and Turkish Financial Participation banks operating in Turkey for the years 2013-2017. As a result of the analysis, the customer loyalty and awareness of the Turkish Investment Bank of Turkey is greater than the Turkish Investment Bank of Turkey, while the Turkish Investment Bank of Turkey has a higher potential to create brand value. When the relevant parameters were assessed as a whole, it was found that the brand value of the Kuwait Turkish Participation Bank was higher than the Turkish Financial Participation Bank.