Article

Article title THE THEORETICAL-APPLIED ASPECTS OF FORMATION OF THE CONTROL SYSTEM OF INTANGIBLE ASSETS AT THE ENTERPRISE
Authors T.V. Fedosova, V.A. Shirokova
Section SECTION I. HUMANITARIAN TECHNOLOGIES
Month, Year 08, 2012 @en
Index UDC 338.242
DOI
Abstract In article the category of intangible assets taking into account legal and economic components is specified. Functional blocks of a control system are allocated with objects of the intellectual activity which has received the status of intangible assets. Processes of consecutive formation of a control system by intangible assets are in details considered and structured in pyatietapny algorithm. Organizational and methodical and practical recommendations about formation of control systems by intangible assets at the enterprise with use of intra firm standards are offered.

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Keywords Intangible assets; results of intellectual activity; enterprise management system; accounting of intangible assets; inventory; monitoring; intra firm standards; reassessment calculator.
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