guuvestВестник университетаVestnik Universiteta1816-42772686-8415State University of Management10.26425/1816-4277-2024-8-41-54guuvest-5474Research ArticleСТРАТЕГИИ И ИННОВАЦИИSTRATEGIES AND INNOVATIONSТеоретические аспекты системы нематериальных активов в процессе стратегического управления предприятиями: определение, характеристики, классификацииTheoretical aspects of the intangible assets system in the process of enterprises strategic management: definition, characteristics, classificationshttps://orcid.org/0000-0003-0494-2647СедельниковВ. М.SedelnikovV. M.

Седельников Владислав Михайлович, Мл. науч. сотр. 

г. Екатеринбург

Vladislav M. Sedelnikov, Junior Researcher 

Ekaterinburg

vms-1990@mail.ruЛаборатория моделирования пространственного развития территорий Института экономики Уральского отделения Российской академии наукРоссияLaboratory of Modeling of Spatial Development of Territories the Institute of Economics of the Ural Branch of the Russian Academy of SciencesRussian Federation202404102024084154Copyright © Седельников В.М., 20242024Седельников В.М.Sedelnikov V.M.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.guu.ru/jour/article/view/5474

Исследованы теоретические аспекты системы нематериальных активов в рамках стратегического управления предприятиями. В частности, выделены точки зрения отечественных и зарубежных ученых относительно дефиниции понятия «нематериальные активы». Предложено авторское определение нематериальных активов как совокупности ресурсов и активов компании, которые не имеют физической формы, задействуются в процессе создания товаров (услуг) в течение длительного периода времени (больше года), участвуют в создании ценностей, обеспечивающих компании конкурентное преимущество на рынке и отвечающие требованиям идентифицируемости (выделение объекта из других ресурсов), наличия будущих прибылей от их использования и прямого или косвенного контроля со стороны компании. В качестве базовых критериев выделения нематериальных активов выступают идентифицируемость, контроль над ними и наличие прибыли от их использования в будущем. Несмотря на многообразие имеющихся подходов в зарубежной литературе к классификациям нематериальных активов, в качестве основополагающей, на наш взгляд, выступает классификация, в которую входят человеческие, клиентские и структурные активы (капитал). Сделан вывод о смещении акцента исследований зарубежных авторов от организационных (структурных) нематериальных активов, таких как корпоративная культура, организационная структура, бренд, к потребительским и отношенческим (клиентским) нематериальным активам, таким как уровень удовлетворенности и лояльности потребителей, ценность взаимоотношений. В качестве направления дальнейших исследований выступает анализ методологических подходов к оценке нематериальных активов, вопросов их создания, моделирования и использования компаниями.

The article studies theoretical aspects of the intangible assets system in the process of enterprises strategic management. In particular, it highlights the points of view of Russian and foreign scientists regarding the definition of the intangible assets concept. The author’s definition of intangible assets as a set of a company’s resources and assets, which do not have a physical form, are used in the process of creating goods (services) for a long period of time (more than a year), are involved in the creation of values that provide a company a competitive advantage in the market and meet the requirements of identifiability (an object separation from other resources), the presence of future profits from their use, and direct or indirect control by a company. The basic criteria of intangible assets are identifiability, control over them, and the presence of future profits from their use. Despite the variety of available approaches in foreign literature to the intangible assets classification, in our opinion, the classification, which includes human, customer, and structural assets (capital), is fundamental. The article concludes that foreign authors shift their research focus from organizational (structural) intangible assets, such as corporate culture, organizational structure, and brand, to consumer and attitudinal (customer) ones, such as the level of customer satisfaction and loyalty and relationships value. The methodological approaches analysis to intangible assets assessment, the issues of their creation, modeling, and use by companies is a direction for further research.

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The authors declare that there are no conflicts of interest present.