| Annotation: | Methods. The results are obtained with the following methods: systems analysis - to study specific methods for assessing intangible assets; expert methods – to regulate the elements of intangible assets; methods of mathematical statistics and fuzzy logic – to determine the relationships between the values of the elements of intangible assets and their integrated assessment; econometric modeling methods – to build an economic-mathematical model for evaluating intangible assets. Results. The approaches to structuring the composition of intangible assets are analyzed. Groups of indicators (packages) characterizing intangible assets are developed, their characteristics and calculation formulas are presented. The approach to the determination of indicators based on utility theory for individual and group assessments is substantiated. A model for assessing qualitative indicators based on the use of linguistic estimates with their subsequent fuzzy scaling is presented, based on the formation of indicator variables, the selection and analysis of which is based on expert evaluation, followed by averaging of estimates and determination of interval scales. Novelty. A model has been developed for assessing intangible assets of an enterprise, which is based on structuring packages of intangible assets, choosing valuation methods and modifying themusing fuzzy logic mechanisms to ensure the assessment of the qualitative characteristics of these packages. Practical value. The proposed approach makes a certain contribution to the development of the methodology for assessing intangible assets and contributes to its effective implementation in practice, which will make it possible to make informed management decisions aimed at ensuring an increase in the effectiveness of the organization based on the active use of intangible assets |
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