Goodwill in system of efficient company’s development

With the development and stabilization of the business climate and market relations in Russia, more companies move to a new, qualitatively higher level of their development, with the goodwill being one of the company’s main assets. The article specifies the definition of the goodwill as an intangible asset inseparable from the company’s potential that can provide additional profits. The author reveals the dual nature of the goodwill as an internal controlled resource, on the one hand, and as a result, on the other hand; to control it, a unified policy is necessary. The articles lists the key factors for its development and shows that the goodwill is an important internal controlled resource that determines the company’s development. The objective of the research is to consider theoretical and practical aspects of the goodwill as an economic category and important internal controlled resource that determines the company’s development. The object of the research is the goodwill in the company’s management system. While working on the article, the following methods of economic research were used: abstract and logical method, empirical method, method of expert evaluations, as well as methods of structural and functional and statistical analysis.