Development of methods for analyzing the economic activities of legal service enterprises

Abstract

The article reveals the features of the economic analysis of legal service enterprises. The key assets of enterprises of this type are formed by intangible assets — the competence of specialists in the field of law, their experience and reputation. For the accounting and analysis of these values, the concept of reputation-competence capital is formulated, which is considered as a set of assets of an enterprise that provides legal services, ensuring the quality of services and their competitiveness. The complexity of assessing such characteristics of service as reputation and competence leads to use of relative indicators formed by an expert and expressed in points. The analytical potential of these assessments is limited, but their formation is extremely important for management of enterprises that provide legal services, since it allows to select the optimal options for development of legal services considering the increase in intangible assets related to reputation and competence capital.