the indicators of aggregated and complex evaluation of criteria

Intangible assets as a subject of accounting and reporting

Reveals the importance of intangible resources and economic operation of the business post-
industrial type. Proved that the rational management of intangible assets should be based on
complete and accurate information about their availability and use, ie formalized characterization of
all intangible objects formed in the accounting system. The content and economic nature of
intangibles as the object of the accounting and financial (corporate) reporting.
Consider the content and conceptual and methodological basis of accounting for intangible

Methods for comprehensive assessment of options for the strategic development of the tourism industry

The methods of a complex evaluation of permissible variants of strategic of tourism develop-ment were analysed which are based on the formation of the corresponding parameter whose value in aggregate form displays the certain purposes of chosen strategy. It was found that among people who take the final decision was very popular the method of forming a parameter of complex criteria evaluation based on constructing a hierarchical structure (tree) of criteria. At each level of this hierarchy is the construction of parameter an aggregated evaluation of criteria of the previous level.