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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
?????????????? ????? ? ???????? ?????????????? ???????: ?????? ?? ??????? ????????????
Accounting and Control over Intangible Assets: Estimation and Order of Reflection |
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| Creator |
????????, ?????? ??????????
Banas?ko, ?.?. |
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| Subject |
?????????? ??????
????????????? ?????? ??????????????? ??????? ?????????????? ????????? ??????????? ??????? ???????? ???????????? ???????????? ?????????????? ??????? intangibles intangible assets intellectual capital intellectual property innovation expenditures control of effective usage of intangible assets |
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| Description |
?????????? ?????????? ????????????? ??????????? ???????? ? ???????? ?????????? ???????????? ? ????????????? ??????????????? ?????? ? ???????? ???????? ? ??????????????? ????????. ? ?????????? ????????????? ???????????? ???????, ?? ????? ?????????? ???????, ??? ?????? ??????????????? ?????? ?? ????, ?? ????? ? ?? ?? ????? ???????????? ?????. ?? ????????? ??????????? ????? ???? ??????????? ???????, ?????????? ??????? ?? ?? ?????? ?? ????????? ???????? ??? ??????????? ?????????? ???????????? ?????????? ?? ????????????. ??????????? ???????????? ?????????????? ??????? (?? ??????? ????????; ?? ???????? ???????????; ?? ??????????? ??????? ?? ????????????? ????????, ?? ??? ??????? ????????; ?? ????? ????????; ?? ??????? ????????????), ?? ????????? ????????? ??????????? ???????? ??????????????? ?????? ?? ????????? ?????????? ?????????? ? ???????? ?? ?? ?????????????. ??????? ???????????? ???????????? ?????? ???????? ????????????? ????? ??????????? ???????, ?????, ?? ?????????????? ???????, ??????????????? ??????????, ???????????????? ????????, ???????????? ?????????. ???????????? ???????? ???????? ???????????? ???????????? ?????????????? ??????? ?? ?? ?????????????? ?? ?????? ?????????? ???????????? ????? ???????? ?? ? ??????????? ?????????????? ????????????, ?? ????????? ????????? ???????????? ?????????? ????. Thesis is dedicated to the grounding of theoretical statements and working out practical recommendations on improving accounting and control over the transactions with intangible assets. In the dissertation thesis the assets of intangible nature have been classified, for accounting purposes, into those which have and those which don?t have the material form. This allowed to demarcate different kinds of insensible assets, to form the approaches to their estimation and work out the mechanism for the effective carrying out of innovative activity at an enterprise. The classification of intangible assets (by the content of objects; by the source of inflow; by the relation of the object to the innovative product, which carries market value; by the purpose of working out; by the implementation extent) has been generalized, which allowed to organize accounting effectively and carry out complex management and control over their usage. The author has improved the categorical apparatus concerning the various kinds of insensible assets such as ?intangible assets?, ?intellectual property?, ?intellectual capital?, ?innovative products?. Methods of controlling the efficiency of using intangible assets and their inventorying have been improved on the basis of taking into consideration the peculiarities of such objects as well as the suggested classification that allowed to increase the efficiency of their management. |
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| Date |
2016-02-16T10:02:39Z
2016-02-16T10:02:39Z 2010-05 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/910
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| Language |
uk
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| Relation |
??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
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| Publisher |
????
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