Plekan M. Accounting and analysis of intangible assets of the company in the emerging information economy

3/ Object: operating system of account of immaterial assets and process of analysis of efficiency of the use of immaterial potential of industrial enterprise. Objective: consists in forming and ground of theoretic and methodical positions, development of complex of suggestions and concrete practical recommendations, from a method and organization of record-keeping and analysis of immaterial assets of enterprise taking into account existent problem questions Methods: scientific generalization, system and logical to the analysis; expert estimations; scientific abstraction, induction, deduction; scientific cognition of the economic phenomena; historical and systematic approaches, methods of logic retrospective analysis; grouping and comparison; design as method of scientific cognition at research of accounts of object of immaterial assets as certain registration models; synthesis, comparison, graphic. It is offered it is formed base theoretical-methodical going near confession of immaterial assets by the object of record-keeping it is improved - set of analytical accounts for the account of immaterial assets, documenting of operations, with immaterial assets, approach of the systems to the analysis of immaterial assets, organizational aspects of automation of analytical procedures with the use of the modern computer systems and technologies. Scope of usage: enterprises of different types of economic activity.