Abstract
The paper substantiates a system of efficiency indicators of intangible resources in e-commerce based on the initial cost indicators. Performance indicators are divided by resource groups, including formalization (identifiable and non-identifiable), and stakeholder groups (owners, organization, suppliers and contact audiences, employees, customers). The scientific novelty of the work lies in the author's addition of already existing indicators for assessing the effectiveness of intangible resources and their adaptation to the fi eld of e-commerce.
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