THE ESTIMATION OF INFLUENCE OF OUT-OF-BALANCE INTANGIBLE ASSETS ON THE ENTERPRISE MARKET VALUE

Y. Melnyk, O. Volodina, O. Lantsman

Анотація


The aim of this article is investigation of the factors of influence of out-of-balance intangible assets
and other non-monetary factors on the general market value of the enterprises of small, middle-sized and big
business with the aim of providing their competitiveness, further development and giving the possibility of
managing 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 into
account out-of-balance intangible assets. The methodology has a number of indisputable advantages, which
can be leveled only during carrying out the further investigations.

Ключові слова


intangible assets, out-of-balance intangible assets, non-monetary factors, estimation of the enterprise market value.

Посилання


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DOI: http://dx.doi.org/10.15673/fie.v9i4.739

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