The article focuses on ways to analyze intangible assets of businesses. The researchers used various methods like abstraction and comparison to study intangible assets. They found that factors like value dynamics and efficiency of use are important in determining the effectiveness of intangible assets. By analyzing financial statements of food industry businesses, they discovered that when intangible assets make up a larger portion of a company's property, their level tends to increase. Overall, the study suggests that the growth rate of intangible assets should be lower than the growth rate of revenue for optimal efficiency.