The Analysis of Intangible Costs of Trade Companies in Serbia

Abstract

There has been increased attention directed lately, both in theory and in practice, to investigating the impact of intangible assets on company performance. In this context, the importance of intangible costs, i.e. amortization of intangible assets, is also considered. Bearing this in mind, this paper examines the impact of intangible costs on the performance of trade companies in Serbia. The conclusion is that they are an increasingly important factor in the performance of trade companies in Serbia. In support of this, the fact is that there is a high correlation between intangiblecosts and sales revenus.

Article history: Received (28.12.2018); Revised (11.01.2019); Accepted (20.02.2019)