Brands are important assets today. Therefore, in brand management, not only the derivation of suitable brand strategies should be emphasized, but also their implementation. Budgeting can make a significant contribution to this. Based on the approach of identity-based brand management and the Competence-based View, Jochen Heemann develops an integrated explanatory model for brand budgeting. The model also incorporates insights gained from expert interviews with managers of well-known brands. Through a large empirical study, the author subsequently subjects the explanatory model to comprehensive validation and derives practical recommendations for action from it.