On the issue of assessment of intangible assets when using franchising in consumer goods promotion system

The article is devoted to assessment of level of intangible assets using in system of market promotion of consumption goods with the application of the franchise of brand products as the source of the franchisee company's profits. The research demonstrates the possibility of franchising implementation as vertical marketing tool. The article considers the peculiarities of the franchise as an intangible asset. It describes the methods for assessing the value of intangible assets, which are represented by the brands. The study suggests the consideration of the branded marketing techniques as intangible assets.