ПРОБЛЕМЫ БУХГАЛТЕРСКОГО УЧЕТА ИНТЕЛЛЕКТУАЛЬНОГО КАПИТАЛА В УКРАИНЕ В SMART-ЛОГИСТИЧЕСКИХ СИСТЕМАХ

Сергей ЛЕГЕНЧУК, Надежда ДЕРКАЧ Государственный университет «Житомирская политехника», Украина

Аннотация

The relevance of conducting research on the management of the intellectual capital of an enterprise has been substantiated. The features of the normative regulation of accounting for intangible assets in accordance with Ukrainian accounting standards and IAS have been considered. The methods of valuating the intellectual capital of the enterprise have been analyzed. The necessity of improving the existing system of recognition, accounting reflection and valuation of intangible assets of an enterprise has been substantiated. The main problems of accounting for intellectual capital in smart-logistics enterprises have been described. Keywords: accounting, intellectual capital, smart logistics systems.