DOI: 10.15673/fie.v9i4.739 (ukr)
Authors:
- Y. Melnyk
- O. Volodina
- O. Lantsman
Abstract | Full Text: The aim of this article is investigation of the factors of influence of out-of-balance intangible assetsand other non-monetary factors on the general market value of the enterprises of small, middle-sized and bigbusiness with the aim of providing their competitiveness, further development and giving the possibility ofmanaging the enterprise cost in the market. The investigation showed that the degree of influence of the latent non-monetary factors, including out-of-balance intangible assets can be much more essential than influence of balance intangible assets and other assets of the enterprise. Carrying out of the investigation allowed us to determine optimal methodological approaches y of determining the enterprise cost taking intoaccount out-of-balance intangible assets. The methodology has a number of indisputable advantages, whichcan be leveled only during carrying out the further investigations.
Keywords:
- intangible assets, out-of-balance intangible assets, non-monetary factors, estimation of the enterprise market value.