The economic fundamentals of intangible assets topicality, their development in the context of targeted operational and strategic planning of enterprises' activities are described. The scientific and methodical approach was proposed to constructing a linear function of the enterprise's intangible assets improvement and development plan, to estimating of the linear function plan adequacy to the input data, to determining of the optimal plan for a given set of factor characteristics, and to determining of the plan indicators' reference values. The method of assessing the effectiveness of the enterprise's intangible assets improvement and development plan is elaborated, which provides an opportunity to take into account all changes taking place in its informational-economic, intellectual, financial and organizational spheres.

The development features of the information systems and technologies are investigated. The analysis of their impact on the formation of the information society is carried out. The current level of the Ukraine’s development in different directions of the information industry is considered. The advantages and prospects of development of the domestic IT industry are allocated. The role of information systems in the development of an economy that is based on knowledge and information is determined. The types of information systems and their functionality are considered. The approach for improving the evaluation process in modeling of the information systems and at the enterprise is developed. It creates the conditions for taking into account all the costs during the process of information technology implementation, also in relation to the dynamic process of value changes to support the functioning of the enterprise information system

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