Non-material expenses of trade enterprises

There has been increased attention lately, both in theory and in practice, directed to investigating the impact of intangible assets on company performances. In this context, the importance of intangible costs, i.e. amortization of intangible assets, is also considered. Bearing this in mind, this paper examines the impact of intangible costs on the performance of trade companies in Serbia. The conclusion is that they are an increasingly important factor in the performance of trade companies in Serbia. In support of this, the fact is that there is a high correlation between intangible costs and sales revenues.