NON-MATERIAL CAPITALIZATION OF FOOD INDUSTRY

The article is dedicated the main problems of non-material capitalization in the food industry. The basic aspects of definition by scientists of the concept "non-material capitalization" are defined and general features of these approaches are noted. The study found that goodwill is an intangible asset, the value of which is calculated as the difference between the book value of the assets of the organization and its value as an integral property complex, which can only be identified conditionally, since its transfer to another company is only possible in conjunction with other assets and liabilities, and only the buyer can allocate goodwill from other assets. It is noticed that the difficulties arise in the inventory of many intangible assets, but to date, scientific search is engaged in creating real tools to overcome the above-mentioned problems. The definition of "capitalization of intangible assets" is clarified; it is proposed to consider methods by which it is possible to determine the organizational and economic mechanism for the formation and development of intangible assets. The article clarifies the components of intangible capital and its structure; the essence of intangible assets is disclosed from the standpoint of economic, legal and accounting approaches; the process of formation of intellectual capital of food industry enterprises. The actions of food enterprises on the rational formation and use of intangible assets are determined to increase their level of intangible capitalization.