INTANGIBLE PROPERTY CONCENTRATION OF NON-MATERIAL ASSETS IN THE RUSSIAN FEDERATION AND IN THE WORLD: COMPARATIVE CHARACTERISTICS
The concentration of intangible assets by regions of the Russian Federation is considered, it is revealed that more than 90% of intangible assets in the country are concentrated in the Central Federal District, and during the crisis in the economy, there is also an increase in the concentration of intangible assets. In the conditions of the crisis, the concentration and share of intangible assets increase, as companies set the task of increasing the volume of assets. Intangible property is an instrument for capitalizing the company`s assets. The authors analyzed the balances of companies included in the list of the best global brands, according to the version of Best Global Brend. The share of intangible assets, the share of reputation and the total share of the intangible component (intangible assets and reputation in the total volume of assets) were analyzed. Both companies - leaders in the concentration of the non-material component are producers of consumer goods, and companies engaged in information technology and consulting services. The characteristic feature for the Russian rating of intangible companies is the presence of representatives of the banking sector (Sberbank and the Bank of Moscow), the petrochemical complex (Lukoil) and companies involved in transportation (RZD) in it.
Keywords: intangible property, intangible assets, brand, concentration, capitalization.
Highlights:
the tendency of increase in capitalization due to the inclusion of intangible property in the structure of assets is characteristic both for Russia and for the world;
more than 90% of intangible assets in the Russian Federation are concentrated in the Central Federal District;
in the period of crisis phenomena in the economy, there is also an increase in the concentration of intangible assets (2007-2009);
the most intangible companies are manufacturers of consumer goods due to the recognizable brand and reputation;
the characteristic feature for the Russian rating of intangible companies is the presence of representatives of the banking sector (Sberbank and the Bank of Moscow), the petrochemical complex (Lukoil) and the companies involved in transportation (RZD) in it.
Elena V. Fakhrutdinova, Doctor of Economics, Professor, Head of Human Resource Management Department; Julia S. Kolesnikova, Candidate of Economics, Associate Professor - Kazan Federal University.