BUSINESS INFORM №11-2013

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55

Section: Accounting and Auditing
UDC 657
Shelest V. S.
Analytical Provision of Management of Intangible Assets (p. 329 - 334)
The goal of the article lies in the study of the process of conduct of economic analysis of such a complex product of the innovation and information society as objects of intellectual property, which are accepted in business accounting as intangible assets. All-absorbing integration processes in the economy and large-scale propagation of information technologies influence the capital structure. Thus, accepting intangible assets as a driving factor of competitiveness, enterprises prefer namely these assets, reducing the share of tangible assets. Taking this into account the scientists thoroughly studied the issues of economic analysis of intangible assets, since the obtained data are the main source of accounting and analytical information required for making weighted managerial decisions. At the same time, the issues of authenticity, accuracy, efficiency and transparency of the obtained results become topical. In the process of the study the article shows information content of the accounting and analytical data due to introduction of accounting and conduct of economic analysis of intangible assets. The article considers the modern state of the methods of analysis of intangible assets based on opinions of scientists. It characterises economic and legal state of development of licence agreements in Ukraine. It justifies economic expediency of use of such agreements. It forms the ways of making efficient managerial decisions on use of intangible assets in economic activity of subjects of entrepreneurship.
Keywords: economic analysis, analytical data, intangible assets, licence agreement, licensee, licenser
Fig.: 1. Tabl.: 3. Bibl.: 12.

Shelest Viktoriya S. – Postgraduate Student, Department of Accounting business, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Shelest, Viktoriya S. (2013) “Analytical Provision of Management of Intangible Assets.” Business Inform 11:329–334.

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