Importance and valuation of intangible fixed assets in innovative activities of enterprise Cover Image

Znaczenie i wycena wartości niematerialnych i prawnych w działalności innowacyjnej przedsiębiorstwa
Importance and valuation of intangible fixed assets in innovative activities of enterprise

Author(s): Izabela Turek
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: innovations; intangible fixed assets; research and development; expenditures

Summary/Abstract: Purpose — indication of importance of intangible fixed assets in innovation activity of enterprises and presentation of the way of valuation them. Design/Methodology/Approach - identification of innovation and intangible fixed assets, quantitative analysis of statistics data and descriptive analysis of connections between them. Findings — proving that intangible fixed assets are using in innovation activity of enterprises and they take part from 13% to 20% total expenditures on innovative activity of industrial enterprises and about 30% total expenditures on innovative activity of service enterprises. Originality/Value - connection the innovative activity of enterprises with using the intangible fixed assets, as the part of fixed assets

  • Issue Year: 2013
  • Issue No: 61
  • Page Range: 229-238
  • Page Count: 10