Kozenkova V. Modeling the impact of intangible assets on the value of the enterprise

The dissertation is devoted to the development and substantiation of conceptual provisions and the corresponding economic and mathematical substantiation of methods for estimating and monitoring the elasticity of the impact of intangible assets on the value of the enterprise. A typology for determining the nature and characteristics of intangible assets based on their legal, financial and accounting, economic and managerial components has been developed. This allows a more adequate understanding of the characteristics of intangible assets. Possibilities of modeling the value of the enterprise are investigated and the scientific and methodological approach to determining the value of enterprises based on multiplicative estimates of its elements is improved, which allows to take into account general and specific characteristics of the value of industrial enterprises related to their functioning in the target market. It is proposed to evaluate intangible assets of industrial enterprises on the basis of fuzzy linguistic model, which allows to determine and evaluate packages of intangible assets to form a system for monitoring their vertical, horizontal and cross elasticity of impact on the value of industrial enterprises. The mechanism of formation and use of linguistic scales for the assessment of intangible assets by three groups of indicators is studied: on the basis of financial statements of enterprises and information of open access, internal management reporting; qualitative evaluation judgments of experts. In order to reduce the influence of estimation uncertainty factors, the use of fuzzy set theory is proposed. An economic-mathematical model of the elasticity of the impact of intangible assets on the value of an industrial enterprise is proposed. A fuzzy-linguistic method of estimating the value of intangible assets based on determining the elasticity of their impact on the value of the enterprise has been developed. The formation and definition of the company's profile on the indicators of elasticity, which allows visualization of information on the level of elasticity of intangible assets and their packages and justification of priorities for the development of intangible assets to improve the efficiency of the enterprise. A fuzzy-linguistic method of estimating the value of intangible assets based on determining the elasticity of their impact on the value of the enterprise is formed. Profiles of enterprises on the elasticity of intangible assets are built, which allow to visualize the state of elasticity of their packages and identify specific areas of influence to improve the efficiency of use of intangible assets of the enterprise.