INTANGIBLE ASSETS AS A RELEVANT FACTOR IN INCREASING THE MARKET PRICE OF THE COMPANY

Author
, professor, Kharkiv, Svobody Sq. 4,
, associate professor, Kharkiv, Svobody Sq. 4,
, graduate student, Kharkiv, Svobody Sq. 4,
, undergraduate, Kharkiv, Svobody Sq. 4,

In heading

 Economic theory;

Signed print

 21.10.2016

Issues number

 2016 - № 3 (26)

Page

 43-55

Type of articles

 Scientific article

Code UDK

 330.133.2

ISSN print

 2411-5584

Abstract

 Problem setting. Overcoming the crisis, economic recovery is determined by the ability of companies to choose and to implement the development strategy by attracting investment. The company’s size of investment and the size of borrowing depend on its market price, which is increasingly influenced by intangible assets in modern conditions. With the development of society, with transforming of its technological foundations, the content and structure of this phenomenon are changing and, accordingly, its factors increase. Scientific generalization and understanding of the process, using the findings to business practices will serve as the basis of increasing competitive advantage.
Recent research and publication analysis. Different aspects of the market price of the company the experts of financial science, management, accounting are examined.
Paper objective. In this article the approach to understanding the essence of intangible assets, their structure and factors affecting the increase, are analyzed.
Paper main body. Authors, defining the content and basic elements of intangible assets, differentiate them by immediacy and mediation of influence on the formation of market prices. Integrating measure of the intangible assets is reputation. The foundation of the intangible assets is the knowledge, consolidated by the company, and this is its intellectual property. Knowledge as the assets is characterized by the following properties:
– It persists in its use;
– It can be used in several processes;
– It can’t be mechanically transmitted, since it isn’t localized in one worker, but in joint activities and communications;
– It contains implicit components;
– It hasn’t declining return, but increased one.
Conclusion of the research. All the more important part of this unique asset, which is created by the competent team, is to understand the long-term value of customers, the ability to identify the target audience, to create price-targeted proposal, to maintain the database of clients, to develop integrated marketing communication, to strengthen the partnerships with stakeholders.
Short Abstract for an article
Аbstract. The article substantiates that the development of intangible assets is determined not only by the efforts of the company, but also by the potential of human resources of the national economic system, and by the conditions for business development. Overview data comparisons international position of Ukraine in terms of human development, indexes knowledge, network readiness that indicate opportunities for national business capacity intangible assets.

Keywords

 Intangible assets of the company, knowledge assets, the factors of the macro-environment of the intangible assets’ development.

Reviewer

External reviewer

Article in PDF

 3 43-55

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Code DOI

This post is also available in: Ukrainian

05.09.2016