Pysarenko Y. Organization and methods of accounting and control over intangible assets

Availability and existence of non material asserts in business activity of pharmaceutical and chemical fields of Ukrainian economy. Reasoning of theoretical and methodological statement of the efficient accounting system and control of the non material asserts and development of practical advices directed on improving of the accounting and non material asserts on pharmaceutical and chemical enterprises. Methods: theoretical conclusion, systematic and historical approach, comparison, statistical observation, interviewing, scientific abstraction, induction and deduction, analysis and synthesis. it was proposed to separate an intellectual capital as an object of accounting as a part of non material asserts. The organization and accounting technique of non material asserts obtained further development through specifying of the targets, methods and methodical motions, auditing programs and organizing of its results. Also improved classification of non material asserts has been implemented taking into account different feature, source documents and calculation register of operations for all types of non material asserts , methods of economic analysis of existence and availability of non material asserts, organization and accounting methods of non material asserts, classification kinds and objects of control. The industrial enterprises of Ukraine and educational process.