THE SYSTEM OF ACCOUNTING AND ANALYSIS OF AN INTELLECTUAL CAPITAL
Intellectual capital is investigated as a category of accounting and analytical system as well as the key factor of competitiveness and business development. The problems of involvement of intellectual capital in the system of bookkeeping and variants of their solution are explained; there are offered recommendations concerning the organization of management accounting and main trends of intellectual capital analysis.
Keywords: intellectual capital, intellectual assets, intellectual potential, accounting of the intellectual
capital, intellectual capital analysis.
Vladimir A. Piskunov, Doctor of Economics, Professor, the Head of Accounting and Economic Analysis Department; Ekaterina A. Mokhnatova, a post-graduate student. - Samara State University of Economics.