FACTOR ANALYSIS OF INTANGIBLE ASSETS INFLUENCE ON THE INDICATORS OF EFFECT AND EFFICIENCY OF COMMERCIAL STRUCTURES PERFORMANCE
Due to the increasing importance of intangible assets in the trading activity, confirmed by the results of scientific research, economic practice and statistical materials, there is a need for methodological support of assessing the impact of intangible assets on the final economic outcome indicators of sales outlets. In the study of intangible assets and their role in business, either the market or book value can be uses. This article presents the deterministic multiplicative factor models to assess the impact of intangible assets on the turnover, profits, return and profitability of the total assets of commercial organizations, as well as the productivity of sales staff. In the second stage of assessment of the impact of intangible assets on the effect and effectiveness of the trade structure we propose to analyze their presence, including the analysis and evaluation of intangible assets as a component of the assets, the analysis and evaluation of the structure, dynamics, status and movement of intangible assets, as well as to consider the direct performance indicators intangible assets, i.e. their impact and cost-effectiveness, including taking into account the share of return and profitability of individual types of intangible assets.