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Economic Analysis: Theory and Practice
 

Intangible assets in integrated settings agro: value structure, valuation

Vol. 10, Iss. 16, APRIL 2011

Available online: 19 April 2011

Subject Heading: AGRIBUSINESS DEVELOPMENT STRATEGY

JEL Classification: 

Kamalian A.K. doctor of economic sciences, professor, head of the department of taxation and law, Voronezh state agricultural university named after K.D. Glinka
art@vsau.ru

Verzilina T.V. graduate student, Voronezh State Agricultural University after K.D. Glinka
tverzilina@gmail.com

Article is devoted to the valuation of intangible assets, including goodwill, integrated enterprises in agribusiness sector dairy processing in Russia. Assesses reputation integrated dairy processing industry at regional, national and international levels. To evaluate the algorithm was developed a modified method of excess profits.

Keywords: intangible assets, goodwill, profits, excessive method, dairy processing industry

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

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