Accounting, analysis and control of operations on the receipt and disposal of intangible assets at FC Karpaty LLC
Students Name: Vasylyshyn Olha Myroslavivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2024-2025 н.р.
Language of Defence: ukrainian
Abstract: The study is devoted to the issues of accounting, analysis and control of intangible 8 assets in the activities of a football club on the example of FC Karpaty LLC. In modern conditions of economic development, intangible assets (NMA) are becoming increasingly important as a source of competitive advantages. This is especially true in the sports industry, as transfer contracts, brand rights and sporting achievements create significant financial and strategic potential. [1] The object of the study is the system of accounting, analysis and control of intangible assets of FC Karpaty LLC. The subject is the theoretical and practical aspects of the management of the company’s intangible assets. The purpose of the study is to improve the accounting, analysis and control of intangible assets taking into account the specifics of the football club, as well as the formation of recommendations to improve the efficiency of management of these assets. The work consists of three sections. The first chapter covers the theoretical principles of accounting, analysis and control of intangible assets. The main classifications, economic essence and role of NMA in financial reporting of enterprises are characterized. In particular, the focus is on specific aspects of transfer contracts, which are key intangible assets in the football industry. In the second section, an analysis of the composition, structure and dynamics of the intangible assets of FC Karpaty LLC in recent years was carried out. The financial risks associated with transfer activities were identified and their impact on the financial stability of the club was assessed. In particular, on the basis of the club’s financial data, the growth of the share of intangible assets in the overall structure of the company’s assets is shown, which confirms their importance in the club’s activities. The third section contains recommendations for improving the club’s accounting policy, developing a transfer contract management strategy, and optimizing the NMA control system. The method of implementing automated accounting systems, which increase the accuracy and transparency of financial reporting, reduce the risk of errors and contribute to effective asset management, is considered. Key deliverables include: Development of an algorithm for estimating the value of intangible assets for their display in reporting. 9 Proposals for improving the accounting policy in the field of depreciation of NMA. Financial risk management models associated with intangible assets The practical significance of the study lies in the possibility of using the obtained results to improve management decisions in "FC Karpaty" LLC, as well as other sports clubs. The proposed recommendations can be integrated into the accounting policy of enterprises to increase transparency, efficiency and competitiveness. Keywords: intangible assets, transfer contracts, financial reporting, control, analysis, accounting policy, football club. List of used literary sources: 1. Bachynsky V.I. Accounting (general theory): teaching. manual / V.I. Bachynskyi, P.O. Kutsyk, L.G. Medvid, T.V. Popitich - Lviv: "Magnolia 2006", 2010. - 319 p.