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The world of academia: culture & education
Мир университетской науки: культура, образование

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11/11/2010 № 11
INTANGIBLE ASSETS OF EDUCATIONAL INSTITUTION: PROBLEM OF EFFECTIVE USE

Гречко Михаил Викторович
Корчинский Алексей Александрович

Annotation

The basic problem of intangible assets management in educational institutions, according to the author, consists in their accounting with subsequent transformation in the form of capital. Thus the above stated problem can be described as including two components: inventory of intellectual activity results in educational institutions (educational, scientific, enterprise, innovative); direct process of ephemeral non-material assets transformation in the form of capital, i.e. market capitalization of educational institutions.

Key words

intellectual capital, intangible assets, investments into research and development.

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