Rolul activelor intangibile în asigurarea competitivității și consolidării cotei de piață

Abstract

The purpose of this study is to evaluate how an accounting knowledge system contained in an intelligent database can meet the requirements of performing a successful corporate management, which will ensure the company's competitiveness and consolidation (securing) market share. In order to face stiff competition and increase financial performance, entities need to react promptly through effective decisions, using the accounting knowledge stored in a smart database. This knowledge can be evaluated and included in the chapter of intangible assets in the balance sheet of the entity, which is a great source of information for the financial position of the company and the evaluation of business performance. Management decisions depend on the database that is available at that time. Each judgment is by its nature subjective, so the results of the estimation may differ. Tangible and intangible assets represent a significant proportion of the assets of many companies. For the application of accounting estimates to recognize and measure such assets, there are specific regulations. JEL: D14; L25; M41; O34; CZU: 657.421.3:658.155.