E.N. Gorlacheva, A.G. Gudkov, I.N. Omelchenko

The peculiarity of high-tech enterprises is that that their market value is mostly generated by intangible assets: staff knowledge, know-how, technologies, patents, etc. Two types of assets are usually considered: tangible and intangible. Though the tangible assets - evaluation is considered in many papers the evaluation of synergic effects which are a great part of intangible assets is not a focus of these works. In the paper we consider synergy is an effect appeared in the terms of cooperation. It can be developed both directly or indirectly in positive or negative ways. In the paper the classification of positive synergic effects is offered. We consider four types of synergic effects depending on type of interfirm cooperation. By means of probabilistic approach the model of intangible assets - value is elaborated. The suggested method of intangible assets - evaluation let provide their contribution in the long-term growth of cooperative enterprises.