Golovai N. Accounting and analysis in management of the intellectual capital of the enterprise

This thesis is devoted to the actual problems of improvement of the accounting and analysis of the intellectual property of trading enterprises. Operations with the intellectual capital at the trading enterprises were chosen the objects of the research; the subject of the research of this thesis work consists in studying of the theoretical and methodological, legal and practical points of accounting and analysis of the intellectual capital. Great work during the research implementation was done for the specification of the economic content of the intellectual capital and the system of the classification signs of the object of the research was completed as well. New additional forms of primary documents for the provision of the maxim fixation of the operations for the formation and use of the capital were developed and suggested for the utilization. In this thesis work a complex approach of the analysis of the intellectual capital was suggested on the basis of which the integrated system of the indexes for the analysis of the efficiency of the management of its structural elements, strategic scheme in the part of the development of the intellectual capital was developed which would give a possibility to form the long-term strategic goals and would improve the level of the analytical work at the trading enterprises.