THE THEORY AND PRACTICE OF ASSESSMENT OF INTANGIBLE ASSETS OF MEAT-PROCESSING ENTERPRISES (ON EXAMPLE OF PRIMORSKY REGION)
At the present stage the meat-processing enterprises faced with the need to withstand the competition both domestic market and foreign. Effective management of meat processing enterprise competitiveness is the base for the formation and maintenance of its competitive advantages. The author's methodology of meat processing enterprise competitiveness management allowing the production process specific features and adapted to external environmental conditions is linked with its intangible assets assessment. As the tangible assets of meat-processing industry enterprises are identical the intangible assets, so goodwill and brand name become an important factor of their competitiveness. In this connection the purpose was set: to assess the goodwill value and the enterprises brand products effectiveness and to establish the presence / absence of interconnection between these intangible assets. As an object of study five largest meat-processing enterprises are selected in Primorsky region. The author measured goodwill on the basis of a classic excess profits method on methodology of I. Ya. Novikova and P. V. Kravchenko. The basic for calculation is enterprise return on assets index. The product brand name effectiveness is measured by the discounted method of actually received profit from the products sale. The calculation results of the brand product and goodwill value for selected meat-processing enterprises allowed to conclude that not always the most effective brand products provides the manufacturer having a positive goodwill. The author explains this discrepancy reason of chosen estimation procedure in summary and their structural components in particular. In this connection intangible asset measurement methods should be carefully selected depending on the priority purpose.