FEATURES OF FORMATION OF THE COMPANY STATUTE CAPITAL: RIGHT TO USE INTANGIBLE ASSETS AS A PROPERTY CONTRIBUTION TO THE AUTHORIZED CAPITAL

Abstract

Business in the digital world is a complete rethinking of traditional approaches to working with clients, creating unique experiences, a new perspective on partnership and competition, and, of course, new business strategy models that will be embodied in the daily activities of companies and their structural divisions — in operational model. For Ukraine, which is planning a course on Eurointegration, the goal is to create conditions for joining the community of European developed countries and attract investment through the creation of joint ventures and other large-scale internal transformation of enterprises. For this process, an important component of business in the digital world is the clear formation of all components of the company's authorized capital. At the moment, the world stands on the verge of large-scale transformations. This is under the influence of new digital technologies: there are multidimensional changes both at the global level and at the level of states, industries, industries, corporations (hereafter, companies) and people themselves. Companies change both externally and from the middle. External transformation introduces a new concept for working with clients, partners and contractors. At this stage, it is not enough to meet the expectations of the client, they must be able to predict, and his requirements grow day by day. A significant number of top-managers' surveys around the world show that the time-to-market withdrawal period, rather than months or years as before, is one of the most difficult tasks of the present [1] . The new concept does not work on operating management and operating models because for the work in the digital world, companies need to rebuild themselves entirely from the middle and start with the need for a clear formation of their charter capital, which was not paid attention to corporatization. because at that time there was the task of rapid transformations. fast corporatisation without preparation for transformation. That is how Ukrtelecom and Ukrposhta joint stock companies were created. "Ukrzaliznytsia", as a state-owned enterprise, started to prepare for corporatization as early as 2007. Such training stages were conducted in 2010, 2012, and 2014. For Ukrtelecom, as for a company that does not have state ownership, and which plans to attract foreign investment, it is necessary to conduct a qualified inventory of all balance sheet items and form its authorized capital taking into account the requirements of the system digitalization and the inclusion in the authorized capital of the value of intangible assets in the first section of the Balance Sheet — "Non-current assets", which will increase the cost of the authorized capital of the company by an average of 80—120 percent. The new concept will not work on existing management and operating models, and for work in the digital economy, the company needs to rebuild itself from the inside. This is necessary because the traditional model of business development in Ukrtelecom, as in our country (management system and operating model of the company), is mainly static, oriented towards slow and gradual development. Rapid response to changes in it is restrained by significant barriers laid down in the very nature of such a model: — Traditional vertical business culture and decision-making system. Such a model is characterized by a hierarchical control system, formalized processes, regulations and instructions, and a rigid KPI system for organizational units and employees. In the daily activities involved a large number of people who constantly perform monotonous and routine operations. Significant forces and resources in this model are spent on internal control; to control the implementation of the system of operational business processes; — The complexity of traditional automated corporate systems is the main obstacle to the introduction of new strategies in a modern company; — The traditional model for innovation and change management, which is based largely on the Project Management Body of Knowledge (PMBoK), a traditional project methodology. In developmental processes, it is a record of the achieved consistency in the technical tasks, testing and passing programs, again, the necessary approvals.