Geraschenko Irina Petrovna – assistant professor, Department of marketing and advertising, Omsk State University
Shiyanova Anastasiya Aleksandrovna – Cand. of Econ. Sci., assistant chair of global information resources and electronic business Stavropol State University
Kraft Yirzhi – professor, vice rector of Technical University in Liberec, Czech Republic
The author considers the intangible factors of creating value-added in business, gives the classification of intangible assets from the perspective of creating new, innovative value. A classification of intellectual capital is given. Offered the model of evaluation of innovative potential generated by intangible assets of the subject of entrepreneurship. Proposed intangible asset management principles, aimed at creating innovative value of the subject enterprise.
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