Planning of profit and profitability of enterprises on the basis of intangible resources

At the present stage, it is no longer possible to provide significant competitive advantages due to exclusively material factors. The preservation and augmentation of the economic potential of the organization, ensuring the competitiveness of its products in the market is possible at the expense of intangible assets, which makes it necessary to increase their role in ensuring the efficient operation of economic entities, and involves planning profit and profitability precisely in view of these circumstances.

The focus on obtaining the result and ensuring its competitiveness in the market requires the concentration of research and inventive activities in the most effective areas, reducing the time for industrial development of innovations by organizations.

On the one hand, it is well known that the parameters of profit and profitability of the enterprise are the most important, from the point of view of their use for assessing the economic efficiency of the enterprise. Theoretically, these relatively relative parameters show how efficiently all of its resources are used at the enterprise - material, intangible, financial, personnel and others. In accounting and planning, the definition of these parameters is carried out taking into account their classification. The overall calculation represents the result of dividing gross profit by the amount of all the costs that made this profit. However, such a metric indicator is not always able to adequately reflect the state of the enterprise, especially when it comes to intangible resources, the valuation of which, for example, in monetary terms is relatively relative.

On the other hand, the role of these most intangible resources in performance indicators is constantly increasing.

It follows logically that the planning of profit and profitability of the use of the intangible segment is, in modern conditions, the most priority in the activity of enterprise services. The principles of such calculation are the following:

- profitability of profit of non-material resources should be made for the enterprise, and also for its separate structural divisions;

- the calculation of these indicators should take into account all areas of use of intangible resources;

- these parameters (profitability and profitability) should have the status of normative.

Increase in the profit of the enterprise when introducing intangible assets into economic circulation is possible either with a decrease in the cost of production or with an increase in the price of products. This can also be achieved by increasing sales volumes with the expansion of sales markets or the range of services provided. Reducing the cost of production can be achieved by reducing production factors such as labor intensity, material intensity of production, and new markets are won only as a result of the creation of modern and advanced technologies or the application of the current in an innovative context. All these articles and areas of work should take into account and include planning of profit and profitability.

In the use of intangible assets, the potential for efficiency in conducting business activities is concluded, which determines the relevance of the issues of developing and improving such an important process of organization of the enterprise's activities, such as profit and profitability planning and management of intangible assets of economic entities. In this regard, the profit and profitability of the enterprise in the study of the processes of managing intangible assets and the development of their methodological support are of great scientific and practical importance.