Mel'nyk L. Management of immaterial assets and efficiency of their use on the enterprises of agro-industrial complex.

Dissertation work is devoted generalization and development of theoretical bases from a management forming and efficiency of the use of immaterial assets and development of scientifically methodical recommendations from their improvement on the enterprises of AIC. In dissertation generalized category concept vehicle, essence and explored composition of immaterial assets and their economic nature is exposed. The naukovo-teoretichni aspects of forming and management of immaterial assets are analyzed on an enterprise, it is grounded and generalized classification of immaterial assets and their basic signs. Explored the state of transition of enterprises of AIC on the innovative model of development and management of immaterial assets, certainly being of innovative activity in the agricultural enterprises of the Cherkassy area, and the use of immaterial assets is analyzed on the enterprises of AIC of the Cherkassy area. Integral approach is formed to the estimation of cost of immaterial assets. The control immaterial assets system is developed on the enterprises of AIC. It is grounded of application of audit and controlling of immaterial assets on an enterprise. Certainly directions of increase of efficiency of the use of immaterial assets.