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The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise
Melnychuk M. O., Kryshtopets Y. M.

Melnychuk, Maryna O., and Kryshtopets, Yuliia M. (2020) “The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise.” Business Inform 10:286–293.
https://doi.org/10.32983/2222-4459-2020-10-286-293

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.421.3

Abstract:
The article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as property of the owner, which has no materially reserved form and can be identified in the following way: as means of work – resources with a term of use for more than one year in order to obtain economic benefits for the enterprise; as objects of intellectual property rights. In order to strengthen the significance of information about non-material assets, their classification for accounting and economic analysis purposes by a number of features and relevant types is closer defined, allowing to form and provide disclosure in the financial statements. For modern domestic accounting methodology, accounting policy on a separate accounting object is a priority, so the article proposes a generalized architecture of accounting policy on non-material assets in the following three blocks: general, methodical, organizational and technical parts. Each block is imbued with with basic components that ensure the implementation of accounting policy on non-material assets at the enterprise. Taking into consideration the accounting objects concerning non-material assets of the enterprise, both external and internal factors that influence the elements of accounting policy are generalized. It is recommended to introduce a system of analytical accounting of accounting nomenclatures on the following objects of non-material assets: capital investments, identifiable objects and not always identified objects. The main directions of economic analysis of non-material assets at the enterprise are formed by developing the appropriate algorithm. The proposed algorithm can be used for carrying out analysis along with formation of analytical indicators on non-material assets in order to substantiate managerial decisions in the system of implementation of the enterprise’s development strategy.

Keywords: enterprise, non-material assets, accounting policy, classification, analysis.

Fig.: 3. Tabl.: 2. Bibl.: 10.

Melnychuk Maryna O. – Candidate of Sciences (Economics), Lecturer, Cycle Commission of Economics, Management and Administration, Kharkiv Trade and Economics Professional College of the State University of Trade and Economics (202 Klochkivska Str., Kharkiv, 61045, Ukraine)
Email: [email protected]
Kryshtopets Yuliia M. – Master, Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics (8 Otakara Yarosha Lane, Kharkіv, 61045, Ukraine)

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