The article discusses methodologies for evaluating and reporting on International Standards of the results of intellectual activity as a part of the company’s intangible assets. The main positions of the individual International Financial Reporting Standards in part of evaluation, recording and reporting of intangible assets are analyzed.

The article is devoted to problems of application in the account field of automated systems to support management activities, which provide standardized business processes, different algorithms for data analysis and decision-making in order to improve management of the organization. Based on the research was made a reasoned conclusion about the need to unite the theory of management accounting methodology formalization and optimization of business processes, technology development and implementation of enterprise information systems taking into account the specifics of the company.