Patent as a Form of Intangible Assets and its Use in the Implementation of the Program of Innovative Development

Roman S. Gubanov (), Larisa V. Zhuravleva () and Olga V. Korableva ()
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Roman S. Gubanov: Financial Research Institute, Moscow, Russia
Larisa V. Zhuravleva: Financial Research Institute, Moscow, Russia
Olga V. Korableva: Financial Research Institute, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2016, issue 2, 88-99

Abstract: The problem of an assessment of the inventions importance is an economic problem as only the small share of the patented inventions is realized in the market. At the same time the considerable share of programs of innovative development is based on use of patent rights. The article gives an example of determination of the patent use efficiency in case of introduction of a know-how. Authors present also a method of calculation of the integrated (discounted) income, which is taken out when using of the patent as the criterion of comparison of the results and innovative expenses at the innovative development programs implementation.

Keywords: innovative development; program of innovative development; intellectual activity; innovative production; research and development; patent (search for similar items in EconPapers)
JEL-codes: G11 H25 O34 (search for similar items in EconPapers)
Date: 2016
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