Horokhovets Y. Accounting and analysis of intangible assets in the system of value-based management

The purpose of the dissertation is to substantiate theoretical, methodological, organizational provisions and develop practical recommendations for the accounting and analysis of intangible assets in the system of value-oriented enterprise management. The object of research is the accounting and analytical support of value-oriented management of intangible assets of enterprises. The subject of the study is theoretical, methodological, organizational and practical principles of accounting and analysis of intangible assets in the system of value-oriented enterprise management. Scientific novelty of the obtained results: improved: - conceptual principles of development of the system of accounting and analytical support of value-oriented management of intangible assets of the enterprise; -methodical approach to accounting valuation of intangible assets; - strategic toolbar for indicators of intangible assets; -scientific and methodical approaches to the analysis of the influence of intangible resources on the market value of the enterprise; got further development: - substantiation of specific features of intangible resources as an object of accounting and economic analysis; -historical analysis of the development of the concept of value-oriented management in the context of accounting issues; - directions of adaptation of the accounting system in the part of intangible assets to changes in the economy; reviewing the concept of goodwill; improvement of financial and managerial reporting of the enterprise; - subsystem of reporting of value-oriented direction concerning intangible assets of the enterprise; -Nonious signs of multi-level analysis of intangible assets. The main provisions and proposals received by the author based on the results of the study have been brought to the level of methodological developments and practical recommendations that can be used to improve the methodology of accounting and analysis of intangible assets in the system of value-oriented management of the enterprise and during the teaching of a cycle of economic disciplines by higher educational institutions.