Approaches to definition of the notion non-material assets of the company

Non-material assets are one of the most interesting subjects of investigation on modern economic science. There is an important goal in order to define of this notion, which is put by the economist. So only restricted number of invisible assets have their own place in the accounts and tax calculation. As a whole this approach is not suitable for organizations. It is necessary to regulate non-material company assets management calculation, increasing their content by including market and human capital. Such a position contributes to finding of new competitive advantages of a company, reveals the strong and weak sides and there is no further defining of organization strategy without it.