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Urgency of the research. Increasing competition forces companies to adopt newer approaches to strengthening their own competitiveness. In this regard, becomes more important the use of intangible assets, which expresses the ability of the company to own rights to the latest management technologies. Target setting. The ability of enterprises to create, attract and effectively use intangible assets depends on the formation and realization of their own competitive potential. This determines the relationship between the use of intangible assets and the competitiveness of the enterprise. Actual scientific researches and issues analysis. Such well-known scientists as V. Apopiy, K. Idris, A. Kyriyenko, H. Kozachenko, O. Lyashenko, O. Marchenko, V. Muntiyan, V. Ponomaryov, B. Pshyk, M. Fleychuk, V. Franchuk has made a significant contribution to the development of the theory and methodology strategic management of intangible assets of enterprises. Uninvestigated parts of general matters defining. It will require identification of priorities and means of effective strategic management of intangible assets that will strengthen the competitiveness of enterprises. The research objective. The purpose of the article is substantiation of strategic approaches to the effective use of intangible assets as a prerequisite for strengthening the competitiveness of enterprises. The statement of basic materials. The article determines the trends in the creation and use of intangible assets by the Ukrainian enterprises. The authors presents scheme for coordinating the strategic approaches and consistent implementation of strategic priorities for increasing the efficiency of the use of intangible assets and the model for the formation and use of financial and resource support for the management of intangible assets by them, with the help of which one can solve the problem of strengthening the competitiveness of enterprises. Conclusions. Formation and effective use of intangible assets of enterprises should be carried out according to a clearly defined strategic plan with gradual progress and implementation of separate stages. The policy of managing intangible assets requires adequate financial and resource support that can be accumulated by enterprises from different sources.
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