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Business value management based on the assessment of unidentifiable intangible assets


Ivan Yach, Yozef Sedlarzh, Andrey Zaytsev, Aleksandr Zaytsev
(about the authors)

Yach Ivan – Doctor of Science, Economics, Professor, Нeadof theChair of Enterprise Economics,Technical University of Liberec, Czech Republic

Sedlarzh Yozef – Director of Hartmann-Rico, a.s. (Brno, the Czech Republic) Concern PaulHartmann AG

Zaytsev Andrey Aleksandrovich – Graduate Student of the Institute of Business Studies, Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow

Zaytsev Aleksandr Vladimirovich – Ph.D, Head of Analytical Laboratory, Moscow State Textile University named after A.N. Kosygin

Published in:
Creative Economy
– № 7 / July, 2014



Keywords: administrative technologies, capital costs, current costs, innovative management, intellectual capital, investments, market value, the concept of lean manufacturing, the cost of business, unidentifiable intangible assets, valuation


Citation:
Ivan Yach, Yozef Sedlarzh, Andrey Zaytsev, Aleksandr Zaytsev (2014). Business value management based on the assessment of unidentifiable intangible assets. Creative Economy, 8(7), 28-39. — url: http://bgscience.ru/com/lib/1261


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Abstract:

The authors formalized the definition and showed the importance of unidentifiable intangible assetsin the formation of business value. The mechanism of formation and increase of efficiency of use of this class of assets was considered. The authors proved and demonstrated the practicability of classifying the investments in creation of unidentifiable intangible assets as capital costs. They suggested original methods of evaluation of the market value of these assets on the example of the concept of lean manufacturing. The article presents the analysis of the results of the implementation of the proposed approach to the evaluation on the example of the enterprise Hartmann-Rico, a.s. (Brno, Czech Republic) of German transnational concern Paul Hartmann AG. The studies were conducted during the 6 years period, starting from 2008.







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