The purpose of the study is to analyze the difference between the capitalized cost of the company and the value of the assets that make up the goodwill. In the analysis group of companies, in most cases the difference between the market and the carrying amount of the unit share is negative. Hence, goodwill is also a negative warranty. It is therefore necessary to create an economic, ecological, social-psychological and organizational basis for optimizing the cost of the company and to develop stock exchanges in the Republic. Such measures will support the competitiveness of Belarusian companies, in line with the policy of absorption of the innovative economy.
