Tararuyev Y. The Improvement of the Mechanism of the Estimation of Intellectual Assets of the Building Enterprises

Object of the research: process of usage of intellectual assets in the сonstruction enterprises activity. Aim: The improvement of the mechanism of the estimation of intellectual assets of the construction enterprises. Methods of research: theoretical consolidation and system analysis methods, statistical analysis and methods of perspective estimations, logical and economical analysis. Determined: the essence of intellectual assets with revealing the stages of it’s creation and approaches to rearranging of that ones, concerning form of it’s materiality, methods of evaluation and brunch specificity of building enterprises. Developed: mechanism of estimation of intellectual assets of construction enterprises which one allows to determine value of such assets depending on their kind and branch specificity of the enterprises of the construction complex and allows for singularities of a supply with information of process of an evaluation depending on applied methods. Implemented: proposals on improvementthe method of additional income capitalization by introducing the indexes of profitability excess and capitalization of economic effect of usage of intellectual assets; and also recommendations for definition values of software and databases ground on the implementation of income-based and expensive evaluative approaches. Application domains: in practical activities of construction enterprise, in educational process of higher educational establishments.