摘要： It is substantiated that goodwill is an integral part of the company and a special kind of intangible asset that brings the company additional profits and contributes to the growth of competitiveness. It is proved that the management of the goodwill value and the ability to reliably evaluate it are the priorities of the company’s managers, and the development of computer-communication accounting forms introduces new adjustments in the ways and methods for evaluating the intangible assets of the enterprise. The purpose of the article is to analyse the existing methods of evaluation and consider fundamentally new approaches to the use of computer technologies in developing an innovative method for determining the value of goodwill as a set of non-material benefits of the enterprise. The article uses historical-logical and economic-mathematic methods for analysing existing approaches to goodwill evaluation, generalization and comparison to justify a market approach with the use of communication technologies as an innovative method of goodwill assessment. The advantages and disadvantages of each of the relevant approaches to determining the value of an intangible asset are identified. It is proved that the income method considers goodwill as a generator of future income of the company, which allows orienting the user to future company results, but when it is used, it is not possible to assess the existing goodwill from enterprises where there is a loss in the current activity. The use of cost method, which is considered to be the most popular, is analysed, since it allows taking into account expenses that make up the value of the asset and is labour-free, but the inability to quickly estimate the situation on the market and to compare the intangible benefits with competitors is its disadvantage. It is noted that the lack of a market approach is the insufficient data transparency on the value of intangible components of goodwill, but the use of computer programs and Internet technologies, as the determining factors in improving the efficiency and reliability of the evaluation, make it most justifiable. The paper concludes that using a market-based approach to goodwill assessment will contribute to minimizing financial and time resources for evaluation, as part of the functions will be implemented by a computer program; optimization of information flows, which is determined by the use of communication channels; increase in the reliability of the assessment, which is associated with an operational reaction to external changes that affect the company.
关键词：valuation; intangible assets; goodwill; enterprise management; innovation; a computer-communication form of accounting.
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