In a foreign practice three ways of an estimation of an overhead charge proceeding from specificity of the enterprise and a choice of carriers of costs are used. The first method is connected with concept of normative cost. This method is based on an estimation of an expected average level of business which will satisfy average demand from buyers within 3-5 years. Advantage of the given method is that long-term charges can mean more, than short-term fluctuations. In conditions of Russia the estimation for such period can be problematic, therefore this method has not found application. The method most widely used in the West – budgeting of annual volume – is based on an expected level of production next year. Advantage of the given method consists that it is easier to make forecasts for shorter period of time. However it is more subject to annual fluctuations. And, at last, the third method is based on the maximal practical capacity of manufacture. This method yet very much we shall apply in Russia as capacities of many enterprises are poorly loaded.
The paper presents the characterization of the concept of "company value". Special attention is paid to the management of this value as an integrative process aimed at qualitative improvement of strategic and operational decisions at all levels of the organization by concentrating common efforts on key value factors. The issue of natural regularities of organization transformation is considered.
The structure of intangible assets is presented. Special attention is paid to the right to use subsoil both in Russian and foreign practice. different points of view regarding the possibility of attributing the license for the right to use subsoil to the objects of intangible assets are considered.
