Methodological Recommenda-Tions for the Development of a System of Intangible Assets as a Basis for Ensuring Sustainability and Strategic Growth of Smes in Crisis Conditions

Abstract

Despite the fact that not all intangible assets are represented and valued by small and medium-sized enterprises, their connection with economic and financial decisions within the framework of sustainability and strategic growth in crisis conditions is important, since it allows achieving success (profit) now and in the future. The article presents qualitative indicators characterizing a small business unit, the essence and characteristics of in-tangible assets. The directions of develop-ment of the system of intangible assets as the basis for ensuring sustainability and stra-tegic growth, based on the relationship of four components: financial, customer, inter-nal processes, innovation and training, are proposed. The purpose of the article is to draw attention to the existence and im-portance of intangible assets in small busi-ness.