Annotation

The article considers the essence of the basic categories of intangible assets and cost-oriented management of the enterprise. Factors influencing the value of the enterprise are determined. The role of intangible assets in the value management of the enterprise is substantiated. The theoretical and methodological basis of introduction of intangible assets in the activity of the enterprise to increase their market value. The main non-financial factors of success of modern enterprises are considered. Indirect valuation methods have been identified to estimate contribution of both tangible and intangible assets to the value of the enterprise. Models illustrating the place and role of intangible assets in creating the value of an entity have been studied. Factors influencing the steady growth of enterprise profitability are identified. Achieving these goals is impossible without the use of intangible assets. The necessity of generalization of scientific and methodological approaches to cost-oriented management of the enterprise based on the interests of its internal and external stakeholders – investors, creditors, shareholders, suppliers, customers, partners, is confirmed. A model that reflects the role of intangible assets in creating value in the form of a chain is considered. It is proved that in order to function successfully in a modern highly competitive economy, enterprises must have unique assets. At present, more and more businesses are shifting their strategic focus towards development and improvement of the efficiency of intangible assets. It is proposed to develop a model of value creation of the enterprise taking into account the financial results of the enterprise, basic and supporting factors of competitive advantage, as well as the preliminary dynamics of market value of the enterprise. The proposed model of value creation reflects the leading trends in theories of cost-oriented management and use of intangible assets.