The research is aimed at investigating theoretical and methodological principles and developing recommendations on improving the system of accounting and intangible assets control as well as their use efficiency analysis. Object of research: accounting and control of operations with intangible assets and the efficiency analysis of their use Subject of research: a set of theoretical, organizational, methodological and practical aspects of accounting, control and the efficiency analysis of the intangible assets use. Methods of research: historical, logical, theoretical generalization method, grouping and comparison, analysis, synthesis, deduction, induction, causal and abstract logical connection, logical analysis, analogy, dialectical, logic and abstract method and modeling. Degree of implementation: the research results have been implemented into the practical activity of the following companies: 'Audit Firm' Lotus ' Ltd., 'Ukrkomplekt-Chernigov ' Ltd.,' Company 'Vivat' LLC, 'Chernihiv River Port' - an open joint-stock company, 'Iline' Ltd. Some results are used in the educational process at Chernihiv State Technological University, particularly in teaching some courses like 'Financial Accounting', 'Intellectual Property', 'Information Systems and Technologies in Accounting', 'Economic Analysis'. Scientific novelty. The classification of intangible assets with a clear distinguishing of the classification features in accordance with the practical requirements of accounting and analysis of the particular type of asset is improved. The structure of intangible assets groups is enlarged by including new objects. The documentary supply of intangible assets transactions and methodical approaches to their evaluation taking into account the specifics of each object and normative and legal evaluation requirements were improved. The theoretical and methodological approaches to organizing and conducting non-balance accounting of intangible assets, assets dependent on intangible ones as well as documents and other material media, which confirm the availability of data assets were developed. The system of the internal control and audit in the segment of intangible assets transactions was improved. The information and analytical system of intangible assets control is formed that will allow to take reasonable and substantial administrative decisions as for the given asset transactions. Key words: intangible assets, organization, accounting, internal control system.
