Author: Andrey V. Perfiliev, Press Secretary, Ural, Regional Branch of OAO Rostelecom

Abstract: The system of brand management introduced at the enterprise leads to the creation of brand­oriented business. The ability of a brand to guarantee income for a prolonged period of time contributes to the long­term stability of such an enterprise, more accurate forecast of incoming cash flows and how they are used. The article deals with brand valuation methods, analyses the trend of practical accounting of a brand on the balance sheet of the enterprise.

Keywords: Brand, branding, management, value, capital, goodwill, intangible assets