At the present stage there is no possibility to provide a significant competitive advantage by only material factors.Preservation and enhancement of the economic capacity of the organization, ensuring the competitiveness of its products on the market is possible due to intangible assets, which results in an increase of their role in ensuring the efficient operation of business entities, and conduct planning involves profits and profitability is based on these circumstances.
designed to produce results and ensure its competitiveness in the market requires a concentration of research and inventive activity in the most effective ways, reducing the time of the industrial innovation development organizations.
On the one hand, it is well known that the parameters of profit and profitability are the most important, in terms of their use to assess the economic efficiency of enterprises.In theoretical terms, this comparatively relative parameters indicate how effectively used at a particular company all its resources - tangible, intangible, financial, personnel and others.In accounting, planning and determination of these parameters is carried out in accordance with their classification.The total payment is the result of dividing the gross profit, the value of all costs, thanks to which this income was received.However, such metrics are not always able to adequately reflect the state of the enterprise, especially when it comes to non-material resources, the estimation of which, for example, in the form of money is quite relative.
On the other hand, the role of most of these intangible resources in terms of efficiency is increasing.
logically follows that profit planning and cost-effectiveness of using intangible segment is becoming in modern conditions the most priority for the services of the enterprise.Principles of such their calculation are as follows:
- profit margins intangible resources should be made for the company, as well as some of its subdivisions;
- calculation of these indicators should take into account all areas of intangible resources;
- these parameters (profitability and efficiency) must have legal status.
increase in profits of the enterprise with the introduction into the economic turnover of intangible assets or possible while reducing the cost of production or by increasing the price of products.This can also be achieved through the growth in the expansion of markets, or the range of services.Reducing the cost of production can be achieved by reducing the production factors such as labor intensity, material consumption of products, and new markets are won only through the creation of modern and advanced technologies or application of the present in the context of innovation.All of these articles and the direction work should take into account and include the planning of profit and profitability.
to use the potential of intangible assets concluded the efficiency of business activities, and this is due to the urgency of the development and improvement of such an important organization process of the company, what is the plan of profit and profitability, management of intangible assets of business entities.In this regard, earnings and profitability in the study of intangible assets management and development of their methodological support are important scientific and practical significance.
