Analytical Provision of Management of Intangible Assets
Journal Title: Бізнес Інформ - Year 2013, Vol 11, Issue 0
Abstract
The goal of the article lies in the study of the process of conduct of economic analysis of such a complex product of the innovation and information society as objects of intellectual property, which are accepted in business accounting as intangible assets. All-absorbing integration processes in the economy and large-scale propagation of information technologies influence the capital structure. Thus, accepting intangible assets as a driving factor of competitiveness, enterprises prefer namely these assets, reducing the share of tangible assets. Taking this into account the scientists thoroughly studied the issues of economic analysis of intangible assets, since the obtained data are the main source of accounting and analytical information required for making weighted managerial decisions. At the same time, the issues of authenticity, accuracy, efficiency and transparency of the obtained results become topical. In the process of the study the article shows information content of the accounting and analytical data due to introduction of accounting and conduct of economic analysis of intangible assets. The article considers the modern state of the methods of analysis of intangible assets based on opinions of scientists. It characterises economic and legal state of development of licence agreements in Ukraine. It justifies economic expediency of use of such agreements. It forms the ways of making efficient managerial decisions on use of intangible assets in economic activity of subjects of entrepreneurship.
Authors and Affiliations
Viktoriya Shelest
Keywords
Related Articles
- EP ID EP126053
- DOI -
- Views 87
- Downloads 0
Financial Stability and its Support in the Financial Sector of Economy: International and National Context
The article focuses on an insufficient number of studies of issues of stability of the financial sector of economy. It defines financial stability as a property of this sector to perceive and oppose to exogenous factors...
Formation and Development of Intellectual Systems of Self-servicing: Basic Definitions
The article considers problems of formation of systems of self-servicing of customers. These processes take place in different branches of service and are determined by development of information technologies. History of...
Prospects for commercial use nanobiotechnologies in agricultural production of Ukraine
The problems of commercial use of nanobiotechnology in agricultural production in Ukraine were considered. Forecast of changes in the structure and dynamics of sectors and market segments nanobioprodukts were carried ou...
The investment development of the transport company and its financial security
The article considers the role of transport infrastructure in the development of national economies and development prospects of the company Ukrzaliznica, assessed the state of logistics and content of the investment pol...
Analysis of the methodological going near the estimation of the financial state of enterprise
In the articles the analysis of the basic methodological going out near the estimation of the financial state of enterprise is carried. The requirement to organization of process of evaluation of the financial state of e...