ORGANIZATION OF MANAGEMENT ACCOUNTING OF INTANGIBLE ASSETS OF THE ENTERPRISE IN THE INFORMATION SOCIETY

Abstract

The theoretical features of rational organization of management accounting of intangible assets at the enterprise are considered. It is proved that the effective organization of management accounting of intangible assets is realized based on the optimization of the flow of accounting documents. This requires a change in the element of accounting methods. Thus, the study suggests ways to improve the accounting of intangible assets in the enterprise. The ways to optimize the movement of accounting documents for intangible assets are identified. The flow diagram of primary accounting documents between divisions of the enterprise on operations of intangible assets on the basis of the concept of "responsibility centers" and cost pool system is constructed. The movement flow chart of the certificate of the introduction of the intellectual property into economic turnover as a part of intangible assets is presented. It is the rational orderly movement of accounting documents and the implementation of various procedures that affects the effective management system of all resources of the economic entity. Thus, all the developed documents, namely: movement flow charts and accounting records flow diagrams, allow optimizing the accounting process for intangible assets. Their use in the enterprise allows clearly tracing the stages of the document and tracking possible deviations, for the further analysis and elimination of them. To assess the entity’s fair value of intangible assets for management accounting purposes, it has been proposed to establish the fair value intangible asset assessment certificate. To increase the relevance and eliminate the asymmetry of accounting information, managers monitor the use of fixed capital in order to make effective decisions about the development of the company.