Development of measures for management accounting, brand management and promotion is one of the main problems of processing and trading enterprises. In management accounting, interest in the formation and management of trademarks (brand) in Russia is growing every year, since well-known trademarks are becoming a prerequisite for a firm's stable position in the market, a factor in its competitiveness. We understand the brand as a subjective image in the minds of consumers, denoted by the brand, consisting of a consistent set of promises to the target consumer and creating a sustainable competitive advantage compared to non-branded products. The purpose of the study is to research and substantiate the managerial aspects of the development and promotion of the brand. The paper presents elements of management and operational accounting for the development and promotion of the brand. At the present stage of development of competitive markets, more attention should be paid to management accounting, including methods for developing and promoting trademarks (brands). In the current conditions of commodity abundance and tougher competition, the goal of brand promotion is seen as one of the important activities in an organization that has a direct impact on the financial results of the organization. The following research methods were used in the work: monographic method, dialectical method of knowledge, statistical and system approach, analysis, comparison, statistical descriptions of economic processes. Key words: management accounting, trademark, brand, strategy, products, processing