Kirichok O. Development of resource potential of agricultural enterprises is taking into account immaterial assets

Object: processes of formation and development of the resource potential of agricultural enterprises. Objective: To study theoretical and methodological, and practical principles to improve the formation of resource potential of agricultural enterprises including intangible assets. Methods: monographic, expert assessments, abstract and logical, statistical, correlation and regression analysis, graphic. Results: The sequence proved the process of inclusion in the economic turnover of land as part of resource potential of agricultural enterprises. The place and role of intangible assets. The dependence resursoviddachi from exposure value of certain components of resource potential. A flowchart of intangible assets farms. Novelty: reasonable consistency of the process included land as part of resource potential of agricultural enterprises in the system of socio-economic relations and economic circulation through the commercialization of the right to lease land from the reflection of its assets in the balance, proved the need for cost recovery on the formation of intangible assets, improved essentially, meaningful basis for the concept of intangible assets farms systematize varieties of intangible assets. Sphere of introduction: agricultural enterprises and organs of state administration