In modern society, there has been a significant twist in the business monitoring of business success. At times, managers were only focused on monitoring the costs recorded in the income statement; most companies have until recently been cost-oriented. At the end of the year,it only mattered how much profit the company generated, and only few managers were interested in what was happening behind the marketing departments in order to generate success. Recently, however, there has been a rise of managers who are aware of the importance a brand has for a company. The higher the value of the brand, the easier it will be to generate profits next year, as service/product prices can rise, and because of the strong brand, the company will nevertheless retain loyal consumers who see the company as a social entity with their own, unique, recognizable brand. However, at the end of the day, there is still the issue of accounting departments looking at what the true value of the brand is, so marketers have defined some methods of assessing the value of the brand, which brings it at least a little closer to the annual report, even though it is not easy to put a brand into the balance sheet. In the case of three brands operating in the FMCG consumer market, I tried to investigate the value of the brand, but at the same time I conducted a small survey among Slovenian companies and found that cost-oriented approach has still the leading role in the Slovenian market. The approach does not recognize the value and importance of monitoring the success of a brand at the consumer level, which appears to be extremely relevant for the long-term success of the business.