Miroshnyk R. Evaluation and development of intangible assets as a component of innovative potential of machine-building enterprises

The object of research is the process of evaluation and development of intangible assets of the enterprise. Objective is to justify theoretical, methodological approaches and to develop practical recommendations for assessment and development of intangible assets of the enterprise as a component of innovative potential. Author used methods of comparative analysis, synthesis, generalization and systematization, statistical analysis, economic-mathematical modeling, graphical method. The theoretical value is to study relationship between categories "resources", "assets", "potential", "Capital" and their subordination; determining the place and role of intangible assets to generate innovative potential of enterprises, distinguishing characteristics and components of intangible assets of industrial enterprises including intellectual property, market assets, human and infrastructural assets. Scientific innovation is the development of scientific substantiation of theoretical and practical position of evaluation and development of intangible assets as part of the innovative potential of the enterprise. The subject of research is theoretical, methodological and applied principles of evaluation and development of intangible assets as part of an innovative machine-building company. Guidelines applied by the choice of directions of intangible assets, based on the use of matrix "intangible assets - innovative activity", which allows businesses to choose a successful strategy. The area of use of guidelines is enterprises of Ukrainian machine-building complex.