Intangible assets are the most important reserve for efficiency upgrading of enterprises engaged in the field of mineral resources utilization
Authors:
About authors
- Postgraduate student Russian State Geological Exploration University
Abstract
The role of intangible assets in activities of enterprises engaged in the field of this country’s mineral resources utilization is considered. Their insignificant specific weight in assets is pointed out as well as their slight reactivation in economic turnover and respectively in drawing of profit by domestic enterprises of Mineral and Raw Materials Complex. Basic reasons of the fact why at present intangible assets are one of little used reserves for increasing efficiency of enterprises carrying out activities in the field of mineral resources utilization are analyzed. Principal directions of intangible assets of MRMC enterprises record keeping, evaluation and use are suggested on the basis of gained world experience.
Область исследования:
(Archived) Mineral raw materials complex: problems in control under new economical conditions
Keywords:
intangible assets
objects of intellectual property
recognition of intangible assets
evaluation of intangible assets
foreign experience of intangible assets recognition
efficiency of enterprises activities
Funding:
None
References
- Comprehensive Economic Dictionary / Edited by A.N.Azriliyan. Moscow, 1998.
- Zaichenko V. Yu. Capitalization of Intangible Assets Created in Field of Mineral Resources Utilization // Geologiya Nefti I Gaza (Oil and Gas Geology), 2005, № 3.
- Melekhin E.S. Economics of Mineral Resources Utilization: Practice, Problems and Development. Kaluga, 2000.
- Recognition of Intangible Assets (RA 14/2007) // Rossiyskaya Gazeta, February 2, 2008.
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