Intangible assets in the management systems of logistics companies: accounting perspectives

Abstract

The importance of introduction of information and communication technologies in logistics companies is revealed. The most common intangible assets in different types of logistics companies are considered, depending on the degree of integration of their activities with the customer’s business and the number of performed logistics functions. It is established that intangible assets in the form of intellectual capital are knowledge and skills of personnel, databases, software, patents, trademarks, etc., and are the most common types of resources that do not have a tangible form among logistics service providers. The need for research and development of R&D by logistics companies and their impact on the competitive advantages of the firm is established. The main trends related to the use of intangible assets that will affect the development of logistics and supply chains in the near future are identified. The result of innovation implementation, which is directly related to the efficiency of the enterprise, is analyzed. The role of intangible resources in the formation of competitive advantages of logistics systems is substantiated. The prospects for the development of accounting in the context of the use of intangible assets by logistics companies are identified.

Keywords

• intangible assets
• r&d costs
• competitive advantages
• suppliers of logistic services