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  <front>
    <journal-meta>
      <journal-id journal-id-type="issn">1607-968X</journal-id>
      <journal-title-group>
        <journal-title xml:lang="ru">Финансовый менеджмент</journal-title>
        <journal-title xml:lang="en">Financial Management</journal-title>
      </journal-title-group>
      <issn pub-type="ppub">1607-968X</issn>
      <publisher>
        <publisher-name>Издательский дом "Академический"</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">948</article-id>
      <article-id pub-id-type="doi">10.25806/fm1-22023127-135</article-id>
      <article-id pub-id-type="uri">https://www.finance-man.ru/index.php/journal/article/view/948</article-id>
      <title-group>
        <article-title xml:lang="ru">БРЕНД-АКТИВЫ И ИХ МЕСТО В СТРУКТУРЕ УПРАВЛЕНИЯ СОВРЕМЕННЫХ КОМПАНИЙ</article-title>
        <trans-title-group xml:lang="en">
          <trans-title>BRAND ASSETS AND THEIR PLACE IN THE MANAGEMENT STRUCTURE OF MODERN COMPANIES</trans-title>
        </trans-title-group>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name name-style="eastern">
            <surname>Туманова</surname>
            <given-names>М.М.</given-names>
          </name>
          <name-alternatives>
            <name name-style="eastern" xml:lang="ru">
              <surname>Туманова</surname>
              <given-names>М.М.</given-names>
            </name>
            <name name-style="western" xml:lang="en">
              <surname>Tumanova</surname>
              <given-names>М.М.</given-names>
            </name>
          </name-alternatives>
          <xref ref-type="aff" rid="aff1"/>
        </contrib>
        <contrib contrib-type="author">
          <name name-style="eastern">
            <surname>Голованов</surname>
            <given-names>Д.А.</given-names>
          </name>
          <name-alternatives>
            <name name-style="eastern" xml:lang="ru">
              <surname>Голованов</surname>
              <given-names>Д.А.</given-names>
            </name>
            <name name-style="western" xml:lang="en">
              <surname>Golovanov</surname>
              <given-names>D.A.</given-names>
            </name>
          </name-alternatives>
          <xref ref-type="aff" rid="aff1"/>
          <email>dagolovanov@fa.ru</email>
        </contrib>
        <aff-alternatives id="aff1">
          <aff>
            <institution xml:lang="ru">Финансовый университет при Правительстве Российской Федерации</institution>
          </aff>
          <aff>
            <institution xml:lang="en">Financial University under the Government of the Russian Federation</institution>
          </aff>
        </aff-alternatives>
      </contrib-group>
      <pub-date pub-type="epub" iso-8601-date="2023-11-20">
        <day>20</day>
        <month>11</month>
        <year>2023</year>
      </pub-date>
      <pub-date date-type="collection">
        <year>2023</year>
      </pub-date>
      <issue>1-2</issue>
      <fpage>127</fpage>
      <lpage>135</lpage>
      <history>
        <date date-type="received" iso-8601-date="2023-09-12">
          <day>12</day>
          <month>09</month>
          <year>2023</year>
        </date>
        <date date-type="accepted" iso-8601-date="2023-11-09">
          <day>09</day>
          <month>11</month>
          <year>2023</year>
        </date>
      </history>
      <permissions>
        <copyright-year>2023</copyright-year>
        <copyright-holder xml:lang="ru">Издательский дом "Академический"</copyright-holder>
        <copyright-holder xml:lang="en">Academic Publishing House</copyright-holder>
        <license xlink:href="https://creativecommons.org/licenses/by/4.0/">
          <license-p xml:lang="ru">Материал распространяется на условиях лицензии Creative Commons Attribution 4.0 International (CC BY 4.0).</license-p>
          <license-p xml:lang="en">This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).</license-p>
        </license>
      </permissions>
      <self-uri xmlns:xlink="http://www.w3.org/1999/xlink" content-type="article" xlink:href="https://www.finance-man.ru/index.php/journal/article/view/948">https://www.finance-man.ru/index.php/journal/article/view/948</self-uri>
      <abstract xml:lang="ru">
        <p>Современная экономика отличается повышенным ритмом конкуренции на рынке, что проявляется не только в предложении потенциальному клиенту уникальной услуги или товара, но и в степени узнаваемости бренда среди покупателей и инвесторов. Наличие у экономического субъекта такого нематериального актива как «бренд» в значительной степени влияет на генерируемые денежные потоки экономического субъекта, его репутацию и получаемые экономические выгоды, следовательно, возникает необходимость грамотной стоимостной оценке данного актива, с целью обеспечения наиболее конкурентного положения на рынке.</p>
      </abstract>
      <trans-abstract xml:lang="en">
        <p>Modern economy is characterized by increasing rhythm of competition in the market, which is manifested in the offer of a service or product to a potential client, but, in the degree of brand awareness among buyers and investors. The presence of such an intangible asset as a "brand" in an economic entity creates the need for a competent value pricing of this asset, in order to ensure the most competitive position in the market. Considering that, "brand" is largely able to influence the level of economic benefits received by the company.</p>
      </trans-abstract>
      <kwd-group xml:lang="ru">
        <title>Ключевые слова</title>
        <kwd>нематериальный актив</kwd>
        <kwd>бренд-актив</kwd>
        <kwd>оценка</kwd>
        <kwd>рыночная стоимость</kwd>
        <kwd>капитал бренда</kwd>
        <kwd>имидж компании.</kwd>
      </kwd-group>
      <kwd-group xml:lang="en">
        <title>Keywords</title>
        <kwd>intangible asset</kwd>
        <kwd>brand asset</kwd>
        <kwd>valuation</kwd>
        <kwd>market value</kwd>
        <kwd>brand capital</kwd>
        <kwd>company image.</kwd>
      </kwd-group>
    </article-meta>
  </front>
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