On the issue of increase in the importance of the non-material component in activity of the enterprises
https://doi.org/10.17073/2072-1633-2020-1-98-107
Abstract
Subject/subject. The national economic system of Russia in general substantially depends on readiness of the innovative sector to participate in global production. The control system of intangible assets in Russia represents the certain structure needing legislative support today. The world practice demonstrates efficiency of such cooperation. However so far in Russia the methodological base of development and reproduction of objects of non-material character is not created, as represents a subject of discussions.
Purposes/tasks. The purpose of the present article is the analysis and identification of the factors influencing rather low level of objects of non-material character in structure of balance of the enterprises.
The purpose caused need of the solution of the following tasks:
1. To carry out the analysis of a share of intangible assets in structure of accounting reports of large enterprises of the Russian Federation.
2. To describe advantages of increase in volume of intangible assets in structure of balance of the enterprises;
3. To create recommendations about increase in a share of intangible assets in structure of balance. Methodology. In article modern methods and tools of the complex analysis on the basis of systematization and structuring thematic material were used. So, dynamics of a share of intangible assets in structure of accounting reports of large enterprises of the Russian Federation and Republic of Tatarstan in 2017 which emphasizes relevance of the chosen research subject is presented in article.
Results. Conclusions and recommendations concerning increase in intangible assets in structure of balance which, undoubtedly, will be reflected in financial performance of activity of the enterprises became result of the conducted research.
Conclusions/importance. The significance of this article is determined by the results of studies that can be used in the practical activities of enterprises.
About the Authors
A. E. Ustinov
The Kazan (Volga) federal university
Russian Federation
Russian Federation
Artur E. Ustinov - PhD Econ.
18 Kremlevskaya Ul., Kazan, 420008.
L. N. Ustinova
The Kazan (Volga) federal university
Russian Federation
Russian Federation
Liliya N. Ustinova - PhD, Associate Professor, of the Department of Expertise and Property Management of the Kazan State Architectural and Construction University.
1 Zelenaya Ul., Kazan 420043 Republic of Tatarstan.
R. M. Sirazetdinov
Kazan State University of Architecture and Construction University
Russian Federation
Russian Federation
Rustem M. Sirazetdinov - PhD, Associate professor of examination and management of the real estate of the Kazan state architectural construction university, Dr.Econ.Sci.
1 Zelenaya Ul., Kazan 420043 Republic of Tatarstan.
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Review
For citations:
Ustinov A.E., Ustinova L.N., Sirazetdinov R.M. On the issue of increase in the importance of the non-material component in activity of the enterprises. Russian Journal of Industrial Economics. 2020;13(1):98-107. (In Russ.) https://doi.org/10.17073/2072-1633-2020-1-98-107
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