Strategic approaches to the effective use of intangible assets as a condition for strengthening the competitiveness of enterprises

Abstract

The article deter-mines the trends in the creation and use of intangible assets by the Ukrainian enterprises. The authors presents scheme for coordinating the strategic approaches and consistent implementation of strategic priorities for increasing the efficiency of the use of intangible assets and the model for the formation and use of financial and resource support for the management of intangible assets by them, with the help of which one can solve the problem of strengthening the competitiveness of enterprises.