Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets
https://doi.org/10.21686/2413-2829-2022-1-123-130
Abstract
In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the research. The absence of a simple definition of the notion ’intangible assets’ in Russian and overseas literature, its close connection and coincidence with such terms as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’, poor understanding of industrial purpose of intangible assets in organization business make up debatable aspects of the paper. The goal of the research is to reveal the economic content and to estimate capacity of organization intangible assets. As for the theoretical aspect of the research the author studies the notion ‘organization intangible assets’ in view of Russian and overseas legislation, identifies its distinctive characteristic and shows the logical interrelation between such notions as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’. Concerning the practical field of the research the author grounds the choice of J. Tobin coefficient both for estimation of intangible asset capacity and assessing the risk of getting / missing profits of their use. As a result a low capacity of intangible assets was elicited, which at the same time show risk of inefficiency use.
About the Authors
V. V. Manuylenko
North-Caucasus Federal University
Russian Federation
Russian Federation
Victoria V. Manuylenko - Doctor of Economics, Professor, Professor of the Department for "Finance and Credit" North-Caucasus Federal University
1 Pushkin Str., Stavropol, Stavropol Territory, 355017
M. V. Galasova
North Ossetian state University named after Kosta Levanovich Khetagurov
Russian Federation
Russian Federation
Marina V. Galasova - PhD, Associate Professor, Associate Professor of the Department for Accounting and Taxation
44-46 Vatutina Str., Vladikavkaz, Republic of North Ossetia – Alania
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Review
For citations:
Manuylenko V.V., Galasova M.V. Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets. Vestnik of the Plekhanov Russian University of Economics. 2022;(1):123-130. (In Russ.) https://doi.org/10.21686/2413-2829-2022-1-123-130
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