Abstract: Modern trends of economic development demonstrate an increasing role of intangible assets. The authors of the present article provide results of their research aimed at improving the methodological grounds of evaluating the efficiency of intangible assets management. Based on the results of the research, the authors describe existing methodological approaches to evaluating the efficiency of intangible assets management and highlight their pluses and minuses as well as offer indicators and models allowing to evaluate the efficiency of intangible assets management and complete existing methodological grounds. The methodological basis of the research involves general and special research methods such as analysis, synthesis, comparison, systematisation, and economic mathematical modelling. The results of the research have allowed to define six methodological approaches to evaluating the efficiency of intangible assets management. The scientific novelty of the research is caused by the fact that the authors demonstrate indicators and models that complete existing methodological grounds, in particular, modified models of delivery and profitability that take into account the structure of intangible assets, integral intangible assets management efficiency indicator and indicators that describe the relationship between changes in the economic results and costs of intangible assets.