Open AccessINTANGIBLE ASSETS AND ADDED VALUE OF INDUSTRIAL COMPANIES
Author(s) -
Snezhinka Konstantinova,
A. Konarev
Publication year - 2020
Publication title -
trakia journal of sciences
Language(s) - English
Resource type - Journals
eISSN - 1313-3551
pISSN - 1312-1723
DOI - 10.15547/tjs.2020.s.01.061
Subject(s) - business , value (mathematics) , industrial organization , fixed asset , added value , book value , investment (military) , commerce , finance , economics , production (economics) , microeconomics , earnings , machine learning , politics , computer science , political science , law
Investments in intangible assets are an important factor for improving performance of industrial companies, including increase in their added value. In a time of economic transformation, when national strategy is oriented towards creating a value-added economy in Bulgaria, every sectoral and corporate research in this field is relevant and significant. This report analyzes the dynamics of intangible assets and their structural share in non-current assets of industrial companies over the period 2007–2018. It also examines level and dynamics of added value created by these companies and relationship between her and intangible assets. On this basis, there are opportunities to improve the investment strategy of industrial companies.