BUSINESS INFORM №3-2018

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

36

Section: Economics of Enterprise
UDC 657.421.3
Gorokhovets J. A.
The Methods of Economic Analysis of Intangible Assets: Status and Proposals for Improvement (p. 236 - 241)
The article is aimed at analyzing the effective methods of economic analysis of intangible assets (IA). The existing directions of economic analysis of intangible assets are allocated and analyzed. According to the results of analysis of the allocated directions it is determined that at their implementation a considerable number of researchers do not consider specific properties of IA, duplicating the existing methods of economic analysis of the non-circulating assets of enterprise. To solve this problem, the ways of implementation of separate directions of the economic analysis of intangible assets were clarified, and attention was focused on the necessity to use market value as the main performance indicator, according to which it is necessary to perform the calculation of the IA efficiency at enterprise. Another problem of the existing methods of economic analysis of intangible assets is creation of the problem of asymmetry of information on intangible factors of value creation. To address this problem, it is necessary to provide analytical indicators on the non-material factors of value-creation for decision-making by external users, which would be calculated using information from the financial and management accounting subsystems and were filed in the form of both financial and non-financial indicators.
Keywords: intangible assets, economic analysis, directions of economic analysis of intangible assets.
Fig.: 1. Bibl.: 11.

Gorokhovets Juliua A. – Postgraduate Student, The National Academy of Statistics, Accounting and Auditing (1 Pіdhіrna Str., Kyiv, 04107, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 3

Download article (pdf) -

Reference to this article:
Gorokhovets, Juliua A. (2018) “The Methods of Economic Analysis of Intangible Assets: Status and Proposals for Improvement.” Business Inform 3:236–241.

1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 |

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster