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Economic Analysis: Theory and Practice
 

Organization and accounting aspects of analysis of condition and movement of intangible assets in vertically integrated structures

Vol. 8, Iss. 16, JUNE 2009

Available online: 30 September 2009

Subject Heading: The account of non-material actives

JEL Classification: 

Ermakova N.A. doctor of economic sciences, professor of the Kama State Engineering and Economic Academy
naermakova@yandex.ru

Gazizova A.R. graduate student, department of finance and accounting, Kama State Engineering and Economic Academy
sunechka1@yandex.ru

The article discloses accounting and organizational matters of creation and movement of intangible assets in vertically integrated structures which conduct innovative activity for support of their competitiveness. Scales of their activities involve complex accounting works connected with intraeconomic and external accounting of intangible assets creating single information base for control and analysis of effectiveness of their use. For enterprises of vertical integration special importance has the matter of manageability and coordination of organizational structures ensuring results of accounting and analytical activities.

Keywords: analysis, condition, movement, intangible, structure, creation, activity, innovations, accounting, asset, integration, manageability, coordination

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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