ON THE ISSUE OF CONPONENTS OF INTANGIBLE ASSETS OF RETAIL ENTERPRISES
In the current environment characterized by high competition, lack of effective demand, high tax levels, high rents, the tightening of legal requirements, reduction of real money incomes, underdeveloped logistics system, etc., retail enterprises face a particularly acute problem of searching for new ways to improve efficiency and competitiveness. It is known that one of the key reserves for increasing the efficiency and competitiveness of retailers is currently the development of intangible assets. Intangible assets management requires knowledge of their components. The purpose of the article is to clarify the constituent elements of intangible assets of retailers with considering the industry characteristics of the latter. As a result, we propose to include to the intangible assets of retail enterprises goodwill and identifiable intangible assets, subdivided into intellectual property, including results of intellectual activity (inventions, utility models, industrial designs), means of individualization (trade names, commercial designations, trademarks and private labels, appellation of origin) and know-how, and other identifiable intangible assets (franchise, license, rental rights). These objects are actively applied in trading activity, can bring economic benefits to subjects of trade and amenable to management actions.