Rudchenko Y. Accounting of trade marks (brands) on the enterprises of food retail industry

Object of research: economic operations with trade marks which are subject to the reflection in the accounting of enterprises of food retail industry. The purpose of research: theoretical and methodical ground and development of practical recommendations on the improvement of organization and method of accounting of trades marks in composition intangible assets on the example of enterprises of food retail industry Methods: systems analysis and synthesis, statistical supervision and generalization, historical method, inductions and deductions, analogies and comparisons. Methods of systematization, unique similarity and distinction, questionnaire, classification, grouping. Theoretical and practical results: Consist in development of complex approach to construction of the system of accounting of trades marks. The substantive provisions of the offered method will enable to the accountants of enterprises to carry out money estimation of trades marks, reckon them on balance in the complement of intangibleassets and to inculcate the proper mechanism of the registration-analytical providing of process of the commercial use of trades marks in economic activity. Scientific novelty: complex determination of concept is formulated "trade mark"; the method of documenting and reflection is developed in the account of charges on creation and use of trade mark the order of presentations of information is offered about the market value of trade mark in accounting; organizationally-methodical approaches are formulated to the improvement of the registration-informative providing of the control system by trades marks. Degree of introduction: Suggestions in relation to the improvement of normative base are directed for consideration to Ministry of agrarian policy of Ukraine, inculcated and is used in-process registration practical enterprises of the Ukrainian corporation on viticulture and vine making industry and leasing enterprise the "Ujgorod brandy factory" Efficiency: will allow maximally approaching information of accounting to the necessities managements, investors, appraisers and other users. Sphere, branch of use: subjects of manage different patterns of ownership and industries of economy.