Yasyshena V. Methodology and organization of intangible assets

The object is the process of creation and use of intangible assets in industrial enterprises. The purpose is to improve the methodological, organizational and applied provisions of accounting for intangible assets to increase the level of information support for their management. The methods - general and specific scientific methods (special methods): scientific abstraction and historical; express survey of chief accountants of companies; analysis of the content of regulatory documents; analysis and synthesis; system analysis; method of terminological analysis; modeling; graphic; comparison and grouping; abstract-logical. The results formed the conceptual basis of a comprehensive model of accounting for intangible assets and related objects for the food industry. The provisions of the accounting policy with the presentation of the main tasks in the context of financial, management accounting, tax calculations, control and protection are developed. The integral system of formation in the management account of information base on the centers of responsibility of the food enterprises within which the information from internal and external sources in a part of intangible and intellectual assets of the enterprise accumulates is offered. The novelty substantiates the theoretical provisions and develops practical recommendations for improving the methodology and organization of accounting for intangible assets of food industry enterprises in order to manage enterprises effectively in the growing importance of intangible assets in the economy. Introduced in the activities of the Federation of Professional Accountants and Auditors of Ukraine, the Ukrainian Association of Certified Accountants and Auditors, the Department of Agricultural Development, Ecology and Natural Resources of Vinnytsia Regional State Administration, «Agrana Fruit Luka» LLC, «Concern Khlibprom» PJSC, «TerA» PJSC, «Chernivtsi Oil and Fat Plant» PJSC, and in the educational process of Ternopil National Economic University. The sphere - food industry enterprise.