On the application of a cost-based approach to the evaluation of intangible assets

Modern financial accounting rules refuse to identify a number of intangible assets including them into the composition of goodwill. In the article it is considered that in management accounting some of such assets can be identified and subjected to cost-based evaluation. For the purpose, the methodological provisions of cost center accounting, Time-Driven Activity-Based Costing and Root Cause Analysis can be applied. Alternative options and perspective problems for cost accounting and capitalization of intangible assets are proposed for discussion.