The Accounting and Analytical Provision of Management of the Non-Material Assets of Enterprise

Анотація

The article is aimed at examining the economic ground of the formation of information-analytical provision for the management of non-material assets of enterprises. A review of normative and professional literature showed that the concept of«non-material assets» is used in terms of their use as property of the owner, which has no materially reserved form and can be identified in the following way: as means of work – resources with a term of use for more than one year in order to obtain economic benefits for the enterprise; as objects of intellectual property rights. In order to strengthen the significance of information about non-material assets, their classification for accounting and economic analysis purposes by a number of features and relevant types is closer defined, allowing to form and provide disclosure in the financial statements. For modern domestic accounting methodology, accounting policy on a separate accounting object is a priority, so the article proposes a generalized architecture of accounting policy on non-material assets in the following three blocks: general, methodical, organizational and technical parts. Each block is imbued with with basic components that ensure the implementation of accounting policy on non-material assets at the enterprise. Taking into consideration the accounting objects concerning non-material assets of the enterprise, both external and internal factors that influence the elements of accounting policy are generalized. It is recommended to introduce a system of analytical accounting of accounting nomenclatures on the following objects of non-material assets: capital investments, identifiable objects and not always identified objects. The main directions of economic analysis of non-material assets at the enterprise are formed by developing the appropriate algorithm. The proposed algorithm can be used for carrying out analysis along with formation of analytical indicators on non-material assets in order to substantiate managerial decisions in the system of implementation of the enterprise’s development strategy.

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