Ostaev G.Ya.Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation ostaeff@yandex.ru ORCID id: not available
Khosiev B.N.Gorsky State Agrarian University (Gorsky SAU), Vladikavkaz, Republic of North Ossetia-Alania, Russian Federation hosiev.b@yandex.ru ORCID id: not available
Subject This article considers the issues of development of measures on management accounting, management and promotion of the trade mark of processing and trading enterprises. Objectives The article aims to study and substantiate the management aspects of brand development and promotion. Methods For the study, we used a monographic method, dialectical method, statistical and systems approaches, comparison, and the method of statistical description of economic processes. Results The article offers certain recommendations to improve the strategy of management accounting on brand promotion in the market of dairy product processing. Conclusions and Relevance The developed measures will contribute to creating a basis for increasing the competitiveness of any company's brand in the market of dairy product processing. The results of the research can be used by the management accounting of both processing and trading enterprises and any other business entities.
Ostaev G.Ya., Kontsevoi G.R., Markovina E.V. [Budgeting as a decision-making tool]. Nauka Udmurtii, 2017, no. 1, pp. 170–179. (In Russ.)
Abramov E.G. [Accounting for intangible assets in the Russian accounting and reporting system]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2002, vol. 3, no. 8, pp. 109–111. URL: Link (In Russ.)
Alborov R.A., Khoruzhii L.I., Shirobokov V.G., Kokarev N.A. [Accounting for intangible assets and depreciation of their value]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2002, no. 4, pp. 16–20. (In Russ.)
Akat'eva M.D. [Trademark as an intangible asset of the organization: features of accounting and protection against illegal use]. Bukhgalterskii uchet v izdatel'stve i poligrafii = Accounting in Publishing and Printing, 2016, no. 1, pp. 2–10. URL: Link (In Russ.)
Aleksandrov A.V. [Fair valuation of intangible assets in the accounting system]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal = International Research Journal, 2016, no. 6-1, pp. 6–9. (In Russ.) URL: Link
Belozerova T.G. [Intangible assets as objects of accounting and tax accounting]. Vse dlya bukhgaltera = All for Accountant, 2007, no. 22, pp. 12–15. URL: Link (In Russ.)
Vetoshkina E.Yu., Tukhvatullin R.Sh. [Accounting for costs incurred after the initial recognition of an intangible asset]. Kazanskii ekonomicheskii vestnik, 2014, no. 4, 104–107. (In Russ.)
Lychagina L.L., Ryabova V.V. [International practice of the accounting of intangible assets]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2015, no. 4-2 (57-2), pp. 669–673. (In Russ.)
Ovchinnikova O.A. [Problems of trade marks accounting]. Vestnik OrelGIET = Vestnik OrelSIET, 2013, no. 1, pp. 73–78. URL: Link (In Russ.)
Alborov R.A., Kontsevaya S.M., Livenskaya G.N. [Improving managerial cost accounting in production organizations]. Vestnik professional'nykh bukhgalterov = Bulletin for Professional Accountants, 2013, no. 4, pp. 33–38. URL: Link (In Russ.)
Ivashkevich V.B. [Formation and development of management accounting]. Vestnik Kazanskogo gosudarstvennogo finansovo-ekonomicheskogo instituta = Bulletin of Kazan State Financial and Economic Institute, 2007, no. 2, pp. 9–10. (In Russ.)
Yakutkin S.M., Kozmenkova S.V., Rachinskii A.V. [Preparation of information in the accounting system for enterprise management]. Vestnik Nizhegorodskogo universiteta im. N.I. Lobachevskogo. Seriya: Ekonomika i finansy = Bulletin of Lobachevsky Nizhny Novgorod University. Series: Economics and Finance, 2004, no. 2, pp. 557–560. URL: Link/105.pdf (In Russ.)
Alborov R.A., Kontsevaya S.M., Klychova G.S. [Managerial cost accounting and control of efficiency of production of agricultural products]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta = Bulletin of Kazan State Agrarian University, 2017, vol. 12, no. 3, pp. 96–104. (In Russ.) URL: Link
Tkachenko V.A., Konev P.A. [Managerial aspects of accounting in agriculture]. Izvestiya Sankt-Peterburgskogo gosudarstvennogo agrarnogo universiteta, 2008, no. 11, pp. 209–211. (In Russ.)
Shapkina Yu.V. [Territory brand: some results of the terminological analysis]. Sotsial'no-ekonomicheskie yavleniya i protsessy = Socio-Economic Phenomena and Processes, 2012, no. 5-6 (39-40), pp. 152–155. URL: Link (In Russ.)
Barlow J., Stewart P. Servis, orientirovannyi na brend. Novoe konkurentnoe preimushchestvo [Branded Customer Service: The New Competitive Edge]. Moscow, Olimp-Biznes Publ., 2007, 288 p.
Keller K.L. Strategicheskii brend-menedzhment: sozdanie, otsenka i upravlenie marochnym kapitalom [Strategic Brand Management]. Moscow, Vil'yams Publ., 2005, 704 p.
Kapferer J.-N. Brend navsegda: sozdanie, razvitie, podderzhka tsennosti brenda [The New Strategic Brand Management: Creating and Sustaining Brand Equity Long Term]. Moscow, Vershina Publ., 2007, 448 p.
Groshev I.V., Stepanycheva E.V. [Brand as an element of organizational culture: the main features]. Ekonomika i upravlenie = Economics and Management, 2006, no. 1, pp. 83–86. (In Russ.)
Korol' A.N. [Branding as a synthetic marketing communication of a firm]. Prakticheskii marketing = Practical Marketing, 2005, no. 12, pp. 11–17. (In Russ.)
Seregina E.V., Popov E.V. [Transaction costs of formation of the institution of brand]. Marketing v Rossii i za rubezhom = Marketing in Russia and Abroad, 2006, no. 2, pp. 42–51. (In Russ.)
Dudnikova N.Yu., Kuz'mina E.V. [The ways of brand equity valuation]. Sovremennye problemy nauki i obrazovaniya, 2013, no. 2, p. 376. URL: Link (In Russ.)