摘要：We studied the interrelations between the enterprise assets and its investment processes and justified the role of intangible assets in the formation of the entrepreneurship strategic assets as their main types, which combine modern technologies, human knowledge, intellectual resources, software and hardware into the unified complexes that are able to ensure the powerful development of the machine-building enterprise and introduction of the innovation in all areas of its functioning and generate profitability of the enterprise. The scientific-methodical approach to formation of strategic assets of the enterprise has been developed. We improved multi criteria model for making managerial decisions, which additionally introduces a target decision criterion that allows for a reasonable compromise between the values of all partial indicators of the model and reasonably choose the optimal option for the formation of strategic assets.
