Features of development and management intangible assets

The formation of the category of intangible assets is studied, the views of scholars of different schools of economics are analyses. The basic conditions under which an object of intellectual property becomes an intangible asset are showed. The theoretical basis of modern scientific approaches to the management of intangible assets and summarizes common features that contribute to the growth of capitalization of companies and increase their competitiveness. To enhance the management of intangible assets is proposed to use an automated intelligent control system based on object-oriented approach and emphasize the shaping of information support the functioning of the system.