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К Вопросу О Разработке Методических Подходов К Управлению Нематериальными Активами

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  • Волкова Галина Федоровна

    (СПбГУ)

  • Левитина Ирина Юрьевна

    (С.-Петерб. гос. ун-т сервиса и экономики (СПбГУСЭ))

  • Комарова Алла Геннадьевна

    (СПбГУСЭ)

Abstract

Problems of the gap between the market value of company and its book value determined by traditional economic methods are analyzed. Different approaches to methods of elimination of this gap by estimation of «intangible resources» are summarized. Modified algorithm of calculation of «intangible resources» with method «Value Explorer R» is proposed. The ambiguity and inconsistency between the terminology and «intangible resources» classification of different economic schools are considered. The authors classification of «intangible resources» is proposed

Suggested Citation

  • Волкова Галина Федоровна & Левитина Ирина Юрьевна & Комарова Алла Геннадьевна, 2007. "К Вопросу О Разработке Методических Подходов К Управлению Нематериальными Активами," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 1, pages 120-129.
    • Handle: RePEc:scn:003571:14692927
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