Intangible resources in ensuring competitiveness and quality. Intangible resources of the enterprise Material and intangible resources of the enterprise
Intangible Resources- this is a part of the enterprise's property that brings economic benefits over a long period and has an intangible basis for generating income. These include objects of industrial and intellectual property, as well as other resources of intangible origin.
Industrial property - the concept used to denote the exclusive right to intangible values: inventions, industrial designs, utility models, trademarks, brand names of goods and etc.
Invention - this is a new and significantly different technical solution to a problem in any sector of the economy, which gives positive effect. The right to an invention is certified by a patent issued for a period of 20 years.
Industrial model - new artistic design solution products that define its appearance, compliant technical aesthetics, suitable for implementation industrial way and giving a positive effect. Certified by a patent for up to 10 years.
utility models are new in appearance, shape, placement of parts, or construction of the model. To register a utility model, any changes are sufficient, even in the spatial layout of the model.
Trademarks - designation (name, sign, symbol or combination of them) placed on the product or its packaging to identify it and the manufacturer. The main requirements for trademarks are their individuality, recognition, attractiveness to consumers and protectability, i.e. possibility of their official registration.
Intellectual property - legal concept covering copyright and other rights related to intellectual activity in the field of production, science, software.
Objects intellectual property related to information system and information activities enterprises. These include: software(a set of programs used in the operation of a computer); data bank (a set of program, organizational and technical means intended for centralized accumulation and use of information); knowledge base (a set of systematized fundamental information related to a particular branch of knowledge and stored in computer memory).
Other intangible resources include :
- 1)"Know-how » - production technology, scientific, technical, commercial, organizational and managerial knowledge necessary for the functioning of production. Unlike the secrets of production, "know-how" is not patented, since for the most part it consists of certain techniques, skills, etc. Distribution of "know-how" is carried out through the conclusion of license agreements.
- 2) Rationalization proposal - this is a technical solution that is new and useful for the enterprise to which it is submitted and provides for a change in the design of products, production technology and the equipment used, or a change in the composition of the material. Its developer is given a special certificate in the form of copyright and remuneration.
- 3)Name of the place of origin of the goods. Reflects the name of the country (or locality) to indicate the exceptional properties of the product, caused by natural conditions, human factors, national characteristics characteristic of the region,
- 4) "Goodwill" - determines the image (reputation) of the enterprise.
"Know-how", rationalization proposals, "goodwill" are the property of the enterprise and do not have a special legal protection, so they are part of the so-called trade secret enterprises.
Realization of the right of ownership to intangible resources is possible through their use by the owner himself or by granting (with his consent) such a right to another interested party in the form of a license agreement.
In the financial statements of enterprises, the concept is more used "intangible assets".
Intangible assets - is the cost of long-term property rights to use intangible resources.
Investments in intangible assets pay off over a long period of time (over 12 months) due to the additional profit received by the enterprise as a result of their use, and due to depreciation charges.
Depreciation can be accrued in one of three ways used for fixed assets:
- 1) Linear.
- 2) Declining balance method.
- 3) In proportion to the volume of production.
At the same time, the useful life is determined independently based on the term of the patent, license and other restrictions on the terms of use of intellectual property objects.
For intangible assets for which it is impossible to determine the useful life, depreciation rates are set for 20 years (but not more than the life of the organization).
The average useful life of the results of innovations is modern conditions 5-6 years.
The effectiveness of the use of intangible assets is assessed by the level of additional income per 1 ruble of capital invested in intangible assets (En.m.a.) -
where P is the profit received from the use of intangible assets, p.;
NM A sr - average annual cost intangible assets, r.
Intangible assets play an important role in the activities of forest enterprises, especially in the woodworking industries. New technologies for wood processing (for example, in the production of plywood) will improve the rating of enterprises, both in the domestic and foreign markets. With the improvement of market relations, the importance of these resources will increase.
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Similar Documents
Definition of the concept of intangible resources as a legal and economic category. Objects of intellectual and industrial property. Costly, profitable, market methods for assessing the value of intangible assets. Establishing a depreciation rate.
presentation, added 08/30/2013
The concept of intangible assets. Characteristics of intellectual industrial property, its role and place in the effective development of the enterprise. Forms of economic turnover of intangible assets. Evaluation of intellectual industrial property.
term paper, added 04/02/2008
The principle of legal protection of intellectual property objects. Main forms of legal protection depending on the type of assets. Theoretical models of the influence of intangible assets on the company's value: "mixer" and "intangible value chain".
abstract, added 05/26/2015
Financial resources of the organization: economic essence, sources of formation, structure. Methods of analysis and its Information Support. a brief description of Ltd. "Kitoy" Evaluation of enterprise performance indicators, analysis financial resources.
term paper, added 12/08/2014
The concept and characteristics of intangible assets, their composition and classification. Income, cost and comparative approaches in the evaluation of intangible assets, the structure of their initial cost. Characteristics of methods for calculating depreciation.
test, added 10/20/2011
The economic essence of intangible assets, their classification, methods of evaluation and depreciation. Characteristics of the financial economic activity enterprises. Analysis of the effectiveness of the use of intangible assets on the example of LLC "Intop-Processing".
term paper, added 05/19/2015
The concept of intangible assets and their economic content. Structure working capital and investment resources of the automobile company "Leal". Ways to improve the efficiency of the use of intangible assets - objects of intellectual property.
term paper, added 01/21/2011
Intangible active assets of the enterprise as newest look funds and savings. Classification and construction of intangible suitable means, their evaluation. Features of the organization of analytical, synthetic accounting of intangible assets.
term paper, added 05/17/2016
Industrial property - this concept will be used to designate a special right to intangible values: inventions, industrial designs, etc., as well as a right to avoid unfair competition.
Intellectual property - this concept is legal and, in turn, covers copyright and other rights that relate to mental work in the field of production, science, software, literature and art.
Industrial property objects have the following characteristics:
- 1) the invention is the latest technical solution, which has significant differences and allows you to solve any tasks in the field of the national economy. The right to an invention is confirmed by an author's certificate or patent;
- 2) an industrial design is one of the latest artistic and design solutions for a product, which determines how it will look, fit all necessary requirements technical aesthetics, acceptable to the implementation of the industrial method and allowing to achieve a positive effect.
There are only a few forms of industrial design protection. These include: patent and certificate. Industrial design protection does not cover products whose appearance is determined solely by their function. Also among these are haberdashery, clothing, knitwear, fabrics (except decorative), shoes, hats;
- 3) utility models are new models endowed with a perfect appearance, shape, structure. In order to register a utility model, it is enough to make any changes to the models;
- 4) trademarks - an index (name, sign, symbol or combination of them), which is placed directly on the product itself or its packaging to determine who is its manufacturer. If any services are provided under a trademark, then it is called a service mark.
The key requirements for trademarks are: individuality, determinability, interest for the client and protectability, that is, the possibility of their official registration.
Intellectual property items are directly related to the information system and information work of the organization. They include: software; database; knowledge base.
Other intangible resources include:
- 1) "know-how" - production technology, scientific, technical, commercial, organizational and management knowledge, which are necessary for the normal operation of the enterprise. "Know-how" in comparison with production secrets is not subject to a patent, because it is made up of specific techniques, skills, etc.
- 2) rationalization proposal is one of many technical solutions, which in turn is quite new and useful for the organization. It involves adjustments in product designs, production technologies and techniques used, or adjustments in material composition. The author of this proposal is issued a certain certificate, which in turn is the basis of the right to authorship and remuneration;
- 3) the name of the place of production of the goods. Reflects the name of the state (or locality) to designate certain properties of the product, which is caused by natural conditions, human factors, national characteristics characteristic of a particular region;
- 4) "goodwill" - determines the image (reputation) of the organization.
Job number:
Year added:
Workload:
CONTENT
INTRODUCTION………………………………………………………………….. 3
CHAPTER 1. ESSENCE OF RESOURCES IN TRADE……………………… 5
1.1. Resource concept of trade enterprises…………………………. 5
1.2. The concept of material and financial resources of trade…………... 9
CHAPTER 2. TYPES OF MATERIAL AND FINANCIAL RESOURCES OF TRADE……………………………………………………………………..
11
2.1. Material resources…………………………………………………. eleven
2.1.1. Non-current resources……………………………………………….. 11
2.1.2. Current resources…………………………………………………… 17
2.2. Financial resources…………………………………………………… 21
2.2.1. Essence and classification of financial resources………………… 21
2.2.2. Formation and distribution of financial resources…………… 23
CONCLUSION……………………………………………………………… 27
REFERENCES…………………………………………………… 29
Excerpt from work:
Some abstracts from the work on the topic Tangible and intangible resources of trade
INTRODUCTION
In a modern market economy, trade occupies one of the leading places in the structure of the branches of the national economy. This fact puts forward increased requirements of trade enterprises for assessing the effectiveness of the organization, analyzing economic indicators trading enterprise. For successful analysis, diagnostics of the activities of a trading enterprise, identification of models for maximizing the achievement of strategic planning goals in trade, as well as organization and management in this industry, a detailed understanding of the significance and role of the economic resources of a trading enterprise is necessary.
Economic resources are one of fundamental concepts economy, an intermediate economic good, which refers to the totality of all existing natural, material, social and spiritual forces that can be involved in social production consumer economic benefits.
CHAPTER 2. TYPES OF MATERIAL AND INTANGIBLE RESOURCES OF TRADE
2.1. Material resources
2.1.1. Non-current resources
To carry out economic activities on a commercial basis, a trading enterprise must have an appropriate material and technical base, which is a set of material assets - the main production assets and technologies of production processes.
The fixed assets of trading enterprises are the total cost of tangible assets of production and non-production purposes necessary to fulfill trade enterprises their functions.
The main production assets are divided into passive and active parts. By purpose, the passive part of fixed assets consists of the following groups:
- buildings - objects that provide conditions for the trading process, preparation and sale of goods;
submitted educational material(by structure - Theoretical coursework) was developed by our expert as an example - 11/11/2011 according to the specified requirements. To download and view short version coursework, you must follow the link "download demo ...", fill out the form and wait demo version which we will send to your E-MAIL.
If you have a "LONG TIME" - fill out the form, then dial us by phone hotline, or send an SMS to tel: +7-917-721-06-55 with a request to urgently consider your application.
If you are interested in assistance in writing your work, according to individual requirements - it is possible to order assistance in the development of the topic presented - Tangible and intangible resources of trade ... or similar. Our services will already be covered by free revisions and support until defense at the university. And it goes without saying that your work will be checked for plagiarism without fail and guaranteed not to be published early. For order or cost estimate individual work go through
Fig.1 Types of intangible resources of the enterprise
Consider the intangible resources of the enterprise.
1. Industrial property objects . Industrial property is a concept that is used to define the exclusive right to use certain intangible resources. According to the Paris Convention for the Protection of Industrial Property, the objects of this property include:
Patents for inventions;
Utility models;
industrial designs;
Trademarks;
Service marks;
Indications of origin or appellation of origin.
Inventions occupy an important place among industrial property objects.
Invention is the result creative activity people in any branch of technology. The invention is granted legal protection if it is new, if it is not part of the state of the art. An invention has an inventive step if it is not clearly a consequence of the state of the art for a specialist. The level of technology is determined by all sources of information that are publicly available in Ukraine and foreign countries until the priority date of the invention. An invention is recognized as industrially applicable if it can be used in industry, agriculture, healthcare and other sectors of the national economy. The objects of the invention can be devices, methods, substances, strains of microorganisms, cell culture of plants and animals, as well as the use of a previously known device, method, substance, stamp for a new purpose.
Industrial model is the result of human creative activity in the field of artistic design. Industrial designs include a shape, pattern, color, or a combination of them that determine the appearance of an industrial product. A patent is issued for an industrial design that is new, original and has industrial application.An industrial design is recognized as new if the totality of its essential features is unknown in Ukraine or abroad before the priority date of the industrial design. An industrial design is recognized as original if the form, design, color or combination thereof, which is declared, is not obvious to a specialist in this field during their visual perception and evaluation. Significant features define differences appearance industrial design in aesthetic and economic features its shape, pattern, color, or combinations thereof. An industrial design is recognized as having industrial application if it can be reproduced industrially in a corresponding product for putting into circulation.
utility model is the result of human creative activity in any branch of technology. The subject of a technical solution in utility models is only the design of the product, its shape.
Trademark and service mark is a designation for distinguishing goods and services that are produced or provided by one natural or legal entities, from homogeneous goods and services that are produced or provided by other individuals and legal entities. Word, figurative, three-dimensional and other designations and their combinations can be registered as trademarks.
2. Objects of intellectual property. Intellectual property is a legal concept covering copyright and other rights to products of intellectual activity. The objects of intellectual property, in particular, include scientific works, works of literature and art, software products etc.
Literary, artistic, scientific works are objects of intellectual property that are protected by copyright.
Computer program - it is an objective form of representation of a set of data and commands intended to ensure the functioning of a computer to achieve a specific goal or result.
Database - a set of data, materials or writings, systematized and provided in a form that is perceived by computers.
Under related rights refers to rights adjacent to copyright, similar to it, but not completely coinciding with them. They are divided into three categories: the rights of performers, producers of phonograms, the rights of broadcasting and cable broadcasting organizations.
3. Other intangible resources.
KNOW-HOW - (English, know how - lit.: I know how) - a set of scientific, technical, commercial and other knowledge, designed in the form technical documentation, skills, production and management experience necessary for the organization of production, but not patented. It is usually customary to transfer know-how on a commercial basis, for a fee, through the conclusion of licensing agreements between the owners of innovations and those who wish to acquire a license that gives the right to use them while transferring the know-how itself.
Rationalization proposal - a technical solution that is new and useful for the enterprise, and provides for a change in the design of products, production technology and equipment used, or a change in the composition of the material. Not recognized rationalization proposals, which reduces the reliability and other indicators of product quality or worsens working conditions, and also causes or increases the level of environmental pollution.
Under appellation of origin understand the geographical name of a country or locality (region) used to designate a product originating from this country or locality (region), if the properties or features of this product are exclusively or significantly determined by the natural conditions and / or human conditions characteristic of this country or locality (region) factors. The main difference from a trademark is the connection between the quality of the product and the region where the product is produced. In addition, unlike trademarks, the right to the same AO may be held by several enterprises in a given geographical region that produce the same products, and not strictly by one enterprise, as is the case with trademarks.
The most famous AOs in the world are Champagne and Burgundy wines, cognac, Parma ham, parmesan, etc.
Goodwill is an intangible asset, the value of which is determined as the difference between the book value of the company's assets and its ordinary value as an integral property complex, arising from the use of the best managerial qualities, a dominant position in the market of goods (works, services), new technologies and others. The cost of goodwill is not subject to amortization and is not taken into account in determining the taxpayer's gross expenses.
Goodwill often arises when one company has been acquired by another company. In the case of an acquisition, the excess of the amount paid over the company's carrying amount reflects the value of the acquiree's intangible assets.
Goodwill is treated as an intangible asset on the balance sheet because it is not a physical asset such as buildings and equipment. Goodwill usually reflects the value of intangible assets such as a well-known company brand, good customer relationships, good labor Relations and any patents or unique technologies.
Intangible asset - this is an object of intellectual property, including industrial property, as well as other similar rights recognized in the manner prescribed by the relevant legislation as the object of the tax payer's property right.
Intangible assets include assets that meet the following conditions:
Ø lack of material and material structure;
Ø possibility of identification from other property;
Ø use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
Ø use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;
Ø the ability to bring economic benefits (income) to the organization in the future;
Ø the availability of properly executed documents confirming the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).
The following objects can be classified as intangible assets:
1. objects of intellectual property (exclusive right to the results of intellectual activity):
2. the exclusive right of the patent owner to an invention, industrial design, utility model;
4. the exclusive right of the owner to the trademark and service mark, appellation of origin of goods;
5. the exclusive right of the patent holder to selection achievements.
6. business reputation organizations
The composition of intangible assets does not include the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.
In international practice, there are three main methods for valuing a firm's intangible assets :
- at cost (cost approach);
- at purchase price (profitable approach);
- at market value.
At cost , as a rule, evaluate intangible assets created by the enterprise itself, by accumulating all the costs associated with their creation.
By purchase price evaluate intangible assets that are acquired in the course of the enterprise's activities.
Market Approach applied in a developed market of intangible assets. This approach involves determining the value of assets, taking into account the supply and demand that exists in the market.
The procedure for valuation of intangible assets is determined by the Order of the State Property Fund of Ukraine, State Committee on Science and Technology "On Approval of the Procedure peer review intangible assets".
Depreciation of intangible assets is charged during the period of their use, which is established by the enterprise when this object is recognized as an asset (when credited to the balance sheet), but not more than 20 years.
The method of depreciation of intangible assets is chosen by the enterprise independently, based on the conditions for obtaining future economic benefits. If such conditions cannot be determined, then depreciation is charged on a straight-line basis..
When calculating the cost that is depreciated, the salvage value of intangible assets is equal to zero, except for the following cases:
- when there is an obligation of another person to acquire this object at the end of its useful life;
- where the salvage value can be determined from an existing active market and such a market is expected to exist at the end of the asset's useful life.
Depreciation starts from the month following the month in which the intangible asset became fit for use.
Depreciation is terminated from the month following the month of disposal of the intangible asset.
EXAMPLE: an enterprise acquired intangible assets in the form of software worth UAH 9.2 thousand. and paid for services for its establishment - UAH 0.72 thousand. The useful life of the software is 2.5 years. Determine your monthly depreciation amount.
Similar information.