[TYPO3-commerce] Ideological question: Manufacturers VS Attribute?

[Cray Flatline]

I'm building online watches store. And I need to every watch assign 
brand. I need to:

1. Show in the every watch in product list and single view which brand 
it belongs.
2. Make in the left column menu "Brands list"
3. Make list of all watches of some brand

What I have to use to assign brands to watches? Create attribute or 
better to use Manufacturers? Help me to find right way to solve it?