Sobakar M. Accounting policy of intangible assets in the management accounting system.

The dissertation is devoted to the justification and development of theoretical foundations, the development of methodological support and practical recommendations for improving the formation of an accounting policy for reflecting transactions with intangible assets in the management accounting system of the enterprise, which will allow the accounting system to provide more complete and objective information about existing intangible assets for the adoption of effective management decisions and accurate determination of the value of the enterprise as a business unit. The work specifies the meaning of the concepts «intangible assets» as an object of management accounting and «internally generated goodwill»; developed the theoretical and methodological principles of accounting reflection in the management accounting system of internally generated goodwill in the course of the current activity of the enterprise; a methodical approach to the identification of information resources as an object of accounting as part of the company's intangible assets has been developed; the scientific and theoretical approach to the comprehensive assessment of internally generated goodwill in the course of the company's current activity has been improved; a scientific and practical approach to assessing the impact of goodwill formation on the investment attractiveness of the enterprise using the canonical analysis method was developed. The first section is devoted to the clarification of the content of the concepts «intangible assets» and «internally generated goodwill» and the development of scientific and theoretical foundations of the formation of elements of the accounting policy of intangible assets in the management accounting system. Proposals have been made to solve the problem of the limited display of intangible assets in the management accounting system and to expand the range of resources recognized as assets in the enterprise accounting system: the main criterion for recognizing the IA in the management accounting system is the possibility of obtaining economic benefits, and the identification criterion is transposed into the possibility of separating object from among the company's resources. The second section is devoted to proposals for the selection of a management system for costs for the formation of intangible assets and goodwill in the management accounting system and the development of a procedure for assessing additional economic benefits from the positions of internally generated goodwill. The need to assess internal goodwill from the perspective of factors-elements to identify sources of growth in the value of the enterprise is substantiated; the existing approaches to the valuation of goodwill, which are disclosed in regulatory acts and scientific literature and which form two main directions. The third section is devoted to the development of a methodical approach to the identification of information resources in the composition of intangible assets, proposals for the capitalization of costs in the form of intangible assets or goodwill with the formation of intellectual capital in the management accounting system, analysis of the impact of the formation goodwill on the attractiveness and positioning of the enterprise, the development of documentary support for the management of intangible assets of the enterprise. Improved documentation of transactions with intangible assets and internally generated goodwill in accounting and reporting; the forms of primary documents regarding the accounting of objects of intellectual property rights as part of the IA for the purposes of primary accounting have been supplemented. An approach to the analysis of the relationship between goodwill and the formation of the investment attractiveness of a business entity based on the method of canonical modeling is proposed to ensure the possibility of managing the cost of the enterprise; a system of indicators of factors affecting goodwill by its main components and factors of forming the investment attractiveness of the enterprise was developed. Modeling of the relationship between indicators for assessing the attractiveness of an enterprise for investment and each group of factors influencing the formation of IGG was carried out on the example of enterprises in the field of mechanical engineering. The scientific and practical provisions of the dissertation work were implemented in the activities of enterprises, in particular: «SKHIDTECHSERVICE» LLC (No. 18 dated 15.02.2022); «ECONOM-SKHID» LLC (No. 18 dated 11.02.2022); «JOHN DEER TECHNOLOGY» LLC (No. 1701-2 dated 17.01.2022); «STRONG ENERGY» LLC (No. 2001-2 dated 20.01.2022). The results of the research are implemented in the educational process of Simon Kuznets KNUE during the teaching of the disciplines «Accounting of activities and cost management of enterprises» and «Strategic accounting and management consulting» (certificate No. 22/86-02-57 dated 30.05.2022).