Methodical approach to estimation of cost of engineering enterprise intangible assets

Abstract

The aim of the study is to improve the methodological approach to assess the value of intangible assets of engineering enterprise in modern conditions. The theoretical, methodological and practical aspects of valuation of intangible assets of enterprise have become the subject of the study.

The following methods have been used in the course of the study: logic synthesis - to systematize methodological approaches to the valuation of intangible assets of machine-building enterprise; analysis and synthesis - for generalization of composition of factors of intangible assets valuation.

The methodical approach to the valuation of intangible assets of an enterprise has been grounded. It has been done on the basis of such things as: the value of business relationship with the usage of the improved method of benefits in profits; the value of intellectual property, which takes into account changes in external and internal conditions of the use of technical potential opportunities of intelligent objects; the value of structural capital, that considers the wages and expenses which are associated with training and health improvement of the staff, as well as planned and actual profits of the company. The economic nature is investigated and the value of intangible assets to ensure the effectiveness of economic activity of engineering enterprise is grounded. It has been determined the structure  and processed the features of different types of valuation of intangible assets of machine-building enterprise (business enterprise communications, intellectual property and structural capital). The features of usageof basic methodological approaches to the assessment of the value of intangible assets, such as cost, income (revenue) marke are consideredt. Recommendations for identification of areas and grounding the measures to ensure the increase in the cost of business relations, technological and managerial "know-how", human capital of domestic engineering companies are worked out. It has been defined the sphere of use of research results: practical activities of domestic engineering companies, professional evaluation process, which aims to improve the effectiveness and feasibility of adoption of implementation of strategic and important operational management decisions in terms of impact on the value of assets and the market value of the enterprise as a whole.