Shelest V. Accounting and analytical support for managing intangible assets

Dissertation covers the development of theoretical statements and practical recommendations for improvment of accounting and analytical maintenance of intangible assets in the food industry. The economic essence of the term "intangible assets" according to the strategy of innovative development of Ukraine was clarified in the thesis. The classification of intangible assets was extended. The documentary support for operations with such assets was improved. The necessity to introduce new accounts for analytic accounting of intangible assets, considering the costs of obtaining protection for intellectual property rights, recognized intangible asset was proved and the method of accounting websites and trademarks was suggested. Specified methodological positions of analysis of intangible assets were revised, the new tool of analysis (patent analysis) was developed. Analytical support decision-making for the formation of patent policy entities was created.