THEORETICAL APPROACHES TO ESTIMATING THE VALUE OF INTANGIBLE ASSETS
Journal Title: Journal L`Association 1901 SEPIKE - Year 2018, Vol 1, Issue 19
Abstract
The developed strategy of innovation activity of Ukraine till 2020, the strategy of sustainable development "Ukraine 2020" foresees the formation of a new competitive economy based on the use of scientific, technological and innovative potential of development of all sectors of the national economy. A decisive role in this strategic direction is played by resources that have an intellectual component – knowledgeable intangible assets. The results of using these resources in the economic activity are the creation of advanced technologies, the development of high-tech industries and high-tech means of production, the issuance of high-tech products, the promotion of innovative products on the domestic and foreign markets, the growth of capitalization of enterprises, increase their investment attractiveness, improving enterprise management system, etc. It is possible to achieve the desired results of the use of intangible assets only due to the functioning of an effective management system for these resources at the enterprise. The article deals with the actual problems of valuation of intangible assets. Various approaches to determining the value of intangible assets have been identified. A differentiated approach to the determination of the fair valuation of intangible assets based on their essence is proposed. The managing functions the value of intangible assets are investigated.
Authors and Affiliations
Marta Manukhina
Keywords
Related Articles
- EP ID EP300410
- DOI -
- Views 112
- Downloads 0
COORDINATION OF THE ECONOMIC SECURITY SYSTEM
The properties of the enterprise economic security system, which are the result of the analysis of the static condition of this system and manifest in its operation, are shown in this article. The content of the "feature...
THE PRINCIPLES OF VEGETARIANISM
Usually, the data of nutritional value of aliment and food products are related to traditional aliment and food nutritional values in the European temperate zones. Also, are not taken into account some of the delicacies...
DETERMINATION OF SOCIO-CULTURAL PROCESSES INTO THE MEDIA AND THEIR IMPACT ON SOCIETY
Social relation is the one of the most important part of communications between people. It is a part of culture, which is growing and has very interesting meaning. Social relation like a system of many symbols has an ind...
CROWDSOURCING – MODEL OF A GENERALLY RELEVANT CHECKLIST IN A DYNAMIC AND CONDITIONAL NETWORK ENVIRONMENT
Crowdsourcing has been studied for more than 10 years, but no alternative business models for its application have been developed up to date. The development of the technological stages of the Web leads to empowering the...
PRACTICAL TEACHING APPROACHES TO THE EDUCATION OF PUPILS WITH SPECIAL EDUCATIONAL NEEDS IN THE GENERAL EDUCATIONAL ENVIRONMENT
Segregated education for children with special educational needs seems to violate their right to knowledge. This view has been adopted by many countries worldwide. Thus, these students should be included appropriately at...