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Information × Registration Number 0211U008751, 0109U003237 , R & D reports Title An account of immaterial assets is in modern management information by an enterprise popup.stage_title Head Chumak Oksana, Кандидат економічних наук Registration Date 10-10-2011 Organization Kharkov institute of finans of Ukrainian state university of finance and international trade popup.description2 Report on НДР: 193 p.s, 16 tables., 105 sources. A research object is a process of forming of informative resources of account of non-material assets. The article of research is a complex of theoretical and methodical questions of account of non-material assets. A research aim is a theoretical ground and development of methodical tool of forming of informative resources of account of non-material assets in modern control system by an enterprise.Basic tasks: to investigate essence of non-material assets as an economic category and as an object of record-keeping and to define the criteria of including of object in the complement of non-material assets;to generalize theoretical principles of franchayzingovikh operations in the system book-keeping account; classification signs of non-material assets with the aim of increase of efficiency of management this category in the system of record-keeping; -and to generalize approaches in relation to the estimation of cost of non-material assets in the system of expert estimation and estimation with the aim of record-keeping; o systematize and generalize approaches in relation to the estimation of cost of immaterial assets in the system of expert estimation and estimation with the purpose of record-keeping; udoskonaliti documentary providing of account of immaterial assets; to form the model of account of immaterial assets, which will allow to take into account them ekonomiko legal nature; to analyse operating organization of automation of record-keeping of immaterial assets and define the ways of its perfection.Research methods. Theoretical and methodical basis of research is position (standards) of record-keeping, legislative base of book-keeping and tax account et al, normatively legal documents, which regulate methods, order of estimation, account of immaterial assets, in Ukraine, international standards of record-keeping, and also scientific labours of domestic and foreign scientists.In the process of research scientific methods which are based on the dialectical method of cognition and ob''ektivnikh laws of economy were used. At research the methods of induction and deduction (for a location and role of immaterial assets in the rotation of resources and their structure), methods of theoretical generalization and comparison, were applied (for opening of essence of concept "immaterial assets"). Research results and their novelty.Certainly understanding of economic maintenance of immaterial assets in a modern registration process, that allowed to find out them characteristic features and criteria of taking in the complement of this economic category. Complex approach which allowed to formulate basic classification signs for grouping of immaterial assets is in-process used. It is systematized order of forming of registration policy and subsystem of documenting of realization of operations with immaterial assets.It is systematized order of forming of registration policy and subsystem of documenting of realization of operations with immaterial assets. Grounded model of account of motion of immaterial assets taking into account base principles in accordance with a current legislation and in obedience to economic maintenance of the probed category. Realization of results of SRW.The results of SRW are inculcated in the educational process of the Kharkiv institute of finances of the Ukrainian state university of finances and international trade, presented on a few naukovo-praktichnikh (in a that number international) conferences. Product Description popup.authors Борейко Н.А. Вегера С.Г. Рубан Л.О. Співак О.К. Чуприна Л.В. Якименко О.Є. popup.nrat_date 2020-04-02 Close