Information support and tasks of analysis of intangible assets

Abstract

The necessity of the intangible assets use at the various forms for the enterprise strategy realization is grounded. It is established that the main condition for strategic goals achieving is the efficient management of intangible assets. Due to causal analysis the role and significance of accounting and analytical information for decision-making on intangible assets are determined. The scheme of accounting and analytical maintenance of intangible assets including management subject information requests are worked out. It is systematized the main sources of information for the intangible assets analysis: normative legal acts, internal business documents, primary accounting documents, financial, tax, statistical reporting, technical and technological documentation, forecasting and financial documentation, control and measuring documentation, marketing information, methodological support and software and other information. The analysis tasks for the effective intangible assets management are identified.