At the present stage, there is no longer any possibilityTo provide significant competitive advantages due to exclusively material factors. Preservation and augmentation of the economic potential of the organization, ensuring the competitiveness of its products in the market is possible at the expense of intangible assets, which determines the increase of their role in ensuring the effective operation of business entities, and involves planning profit and profitability precisely in view of these circumstances.
The focus on obtaining the result andensuring its competitiveness in the market requires the concentration of research and inventive activities in the most effective areas, reducing the timing of industrial development of innovations by organizations.
On the one hand, it is well known that the parametersprofit and profitability of the enterprise are the most important, from the point of view of their use for assessing the economic efficiency of the enterprise. Theoretically, these relatively relative parameters show how effectively all the resources of the enterprise are used - material, intangible, financial, personnel, and others. In accounting and planning, the definition of these parameters is carried out taking into account their classification. The overall calculation represents the result of dividing the gross profit by the amount of all costs due to which this profit was obtained. However, such a metric indicator is not always able to adequately reflect the state of the enterprise, especially when it comes to non-material resources, the valuation of which, for example, in monetary terms is relatively relative.
On the other hand, the role of these very intangible resources in performance indicators is constantly increasing.
It logically follows that profit planning andprofitability of the use of the intangible segment, in modern conditions becomes the most priority in the activity of the enterprise services. The principles of such calculation are the following:
- profitability of profit of non-material resources should be made for the enterprise, and also for its separate structural divisions;
- the calculation of these indicators should take into account all areas of use of intangible resources;
- these parameters (profitability and profitability) should have the status of normative.
Increase in the profit of the enterprise when introduced intoeconomic turnover of intangible assets is possible either with a reduction in the cost of production, or with an increase in the price of products. This can also be achieved by increasing sales volumes when expanding sales markets or the range of services provided. Reducing the cost of production can be achieved by reducing such production factors as labor intensity, material intensity of products, and new markets are won only as a result of the creation of modern and advanced technologies or the application of the current in an innovative context. All these articles and areas of work should take into account and include planning of profit and profitability.
The use of intangible assets is concludedpotential for effective business activities, which determines the relevance of the issues of developing and improving such an important process of organization of the enterprise's activities, such as profit and profit planning, management of intangible assets of economic entities. In this regard, the profit and profitability of the enterprise in the study of the processes of managing intangible assets and the development of their methodological support are of great scientific and practical importance.
