A.E. Volkov, G.L. Volkova, A.V. Oleinik
It is shown that a significant influence on the process of value creation have intangible resources of the enterprise. An approach to the management of intangible resources based on the assessment of values of indicator of intangible resources, coefficients of elasticity and economic value added, is proposed. A model for the calculation of economic value
added is proposed.
Keywords: intangible resources, economic value added, the coefficient of elasticity, a key factor..