INTANGIBLE ASSETS IN THE PROCESS OF INTELLECTUALIZATION OF THE ECONOMIC ACTIVITY OF A MODERN ENTERPRISE
Journal Title: Інноваційна економіка - Year 2017, Vol 71, Issue 9
Abstract
Purpose. The aim of the article is to investigate the value and role of intangible assets at the enterprise and to determine the policy of an enterprise regarding the formation of intellectual capital in the process of intellectualization of its economic activity in the general strategy of financial development of the enterprise. Methodology of research. This study is based on the study of issues related to the study of the economic substance of intangible assets, their substantiation and significance in the process of intellectualization of the economic activity of the enterprise. General scientific and special methods are used in the process of research. Findings. The significance and role of intangible assets at the enterprise is substantiated and the policy of the enterprise concerning the formation of intellectual capital in the process of intellectualization of its economic activity in the general strategy of financial development of the enterprise is determined. A review of regulatory and legal acts on accounting for information about intangible assets and incomplete capital investment in intangible assets and disclosure of information about them in the financial statements is conducted in the article. It is established that an important condition for ensuring the effectiveness of intangible assets is their compliance with the development strategy of the enterprise, which allows them to assess their value better. It is found that intangible assets are one of many indicators of intellectual capital that contributes to increasing the competitiveness of the enterprise. It is determined that the dynamics, stability and scale of the development of the intellectual sphere, and intangible assets is an important part of the assets of the enterprise. This fact is the decisive factor in ensuring economic growth, raising the standard of living of the population, technological and economic security. Originality. The scientific novelty of the research results is the results obtained in the process of enterprise analysis, on the basis of which new regularities can be applied and ways for increasing the share of intangible assets in non-current assets of enterprises. Practical value. Application of the results of this study will improve the assessment of intangible assets of the enterprise in the process of intellectualization of economic activity.
Authors and Affiliations
Olha Novitska
Keywords
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