Marketing intellectual assets: some approaches to estimation

Main approaches to intellectual assets estimation in the context of the currentconception concerning the company cost management are systematized in the article. The attemptto introduce and classify the expenses dealing with marketing intellectual assets development ismade. The essential calculation procedures within comparative and profitable approaches in theintellectual assets estimation are found out. Our vision of the choice priority concerning theapproaches to certain marketing assets estimation is proposed. The problems of intellectual assetsestimation are detected. They need all-round and deep study and elimination due to the matrix thatwould connect the spheres of the company key competence and the above-mentioned types of assets.