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 115
- Downloads 0
HISTORICAL DEVELOPMENT OF THE METHODOLOGICAL PRINCIPLES OF THE CORPORATE ECONOMY: AN INSTITUTIONAL APPROACH
The aim of the work is studying of the laws of the corporate economy development. The methodological basis of the study is the provisions of the institutional theory. The study of the laws of the corporate economy develo...
INCLUSIVE INNOVATIONS IN REGIONAL DEVELOPMENT OVERCOME POLARITY
Actual practice shows that innovation is not only a key source of economic growth and sustainable development, but also a factor of social and economic inequality. The above makes both researchers and practitioners to pa...
EXOTIC FRUITS IN HEALTH SECURITY
Vegetables and fruits have been identified by the World Health Organization as one of the main product groups in our diet. They contain many vitamins, minerals, carbohydrates and fiber, which helps to maintain normal wei...
CULTURAL CONTENT COMPOSITION OF FUTURE PRIMARY SCHOOL TEACHERS
The article analyzes the cultural approach to improving the professional training of future teachers of primary school; the orientation of the cultural content component of the vocational training of the future teacher o...
AUDIT OF BUSINESS PARTNERSHIP OF SUBJECTS AT THE FRANCHISING TOURIST NETWORK
Based on the determination of the importance of the reliability of financial information for making management decisions and the essence of public interest, were defined the certain users of financial information of the...