Modeling of intangible assets development and improvement processes in the enterprise management

Abstract

The economic fundamentals of intangible assets topicality, their development in the context of targeted operational and strategic planning of enterprises’ activities are described. The scientific and methodical approach was proposed to constructing a linear function of the enterprise’s intangible assets improvement and development plan, to estimating of the linear function plan adequacy to the input data, to determining of the optimal plan for a given set of factor characteristics, and to determining of the plan indicators’ reference values. The method of assessing the effectiveness of the enterprise’s intangible assets improvement and development plan is elaborated, which provides an opportunity to take into account all changes taking place in its informational-economic, intellectual, financial and organizational spheres.