During innovative activities various innovative managerial techniques are applied in order to increase the market value of an enterprise, At the same time, companies can, for instance, create and implement the Lean Production concept, the kaizen philosophy, the kanban system, the Just-in-Time production strategy, Business Process Reengineering, Total Quality Management, etc. Therefore, creation, improvement, and implementation of such techniques lead to formation of fundamentally new elements of intellectual assets. They enrich the structure of the intellectual capital for strategic management of high-technology enterprises The authors have designated the class of such intangible assets as "unidentifiable intangible assets". The paper analyzes peculiarities of forming and implementing innovative managerial techniques at the high-technology enterprise, as well as problems of inexpedient use of resources during implementation of such techniques. The authors have formalized the definition and demonstrated the significance of unidentifiable intangible assets in forming the increment to the value of the business. A mechanism of forming and enhancing use efficiency of such asset class is presented. Expediency of attributing investments, related to creation of unidentifiable intangible assets, to capital expenditures is substantiated and demonstrated. Novel methods of managing the value of the business and valuating the market value of such assets are proposed on the basis of the Lean Production concept The analysis of the outcome of realizing the proposed valuation approach is produced on the example of the active of business of the Hartmann - Rico, as. (Brno, the Czech Republic) enterprise, a subsidiary of German transnational concern Paul Hartmann AG. The research was carried out for 6 years since 2008.
