APPLICATION ECONOMIC-MATHEMATICAL MODELLING FOR THE ASSESSMENT OF INFLUENCE OF INTANGIBLE ASSETS ON ENTERPRISE COST
Influence of intangible assets on efficiency of activity of the companies is analysed. The role of not balance intangible assets in activity of the companies is designated. The method of an assessment of influence of intangible assets on the company cost, consisting in division of activity of the company into business processes, identification on each business process of key factors of formation of cost of the company, development of economic-mathematical model of an assessment of influence of intangible assets on company cost is offered. Application of the specified method on the JSC Oktyabr enterprise example is shown, main which types of activity is the organization of public catering, including work of bars, cafe, restaurants. The equation of multiple (multiple-factor) regression characterizing an assessment of influence of intangible assets on cost of the JSC Oktyabr enterprise is presented. The analysis and assessment of influence of each of the factors characterizing activity of the JSC Oktyabr enterprise are given. The main merits and demerits of the presented method are noted.