Accounting providing of statistical analysis of intangible assets renewal under marketing strategy
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 35, Issue 2
Abstract
The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. 504 The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described.
Authors and Affiliations
I. R. Polishchuk, N. P. Opanasyuk
Accounting judgement as basis of innovative development of accounting and analytical management
The most significant and researched accounting innovation is a professional judgement of a specialist in the context of accounting theory and methodology and is one of first tasks that requires solving. The author propos...
Priority tasks for improvement of budget financing processes of higher educational institutions
The research presents the statistical data of respondents’ survey on their views on qualitative changes in education in Ukraine during the years of its independence, changes in the level of education of the population, o...
The impact of the financial revolution in England in 1688 on the development of financial services
The differences between the decentralized model of the British financial market from the centralized French (continental) model emerged after the financial revolution of 1688 in England, which lasted until the end of the...
System elements of economic analysis of formation and realization of the project of the state and private partnership
The article analyzes the works of scientists that formed the theoretical basis and provided development of separate methodological tools of economic analysis. An assessment of the current state of the methodological tool...
Methodological aspects of accounting for the execution of public-private partnership contracts in the context of the innovation vector of the economy
The involvement of the business environment in the creation and reconstruction of socially significant facilities contributes to the investment process and increases the efficiency of the use of public resources. The ins...