State of Accounting and Analytical Support for the Commercialization of Intellectual Property in Agricultural Sphere

Vyacheslav Naberukhin
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Vyacheslav Naberukhin: 'Institute of Agrarian Economics' National Scientific Center, Kyiv, Ukraine

Oblik i finansi, 2017, issue 3, 46-51

Abstract: The purpose of the article is to analyze the administrative aspect of accounting and information support for the commercialization of intellectual property, which involves the definition of key vectors for improving the economic analysis and valuation of intellectual property objects in the process of their commercial use. The degree of normative regulation of estimation, accounting of objects of intellectual property and analysis of the efficiency of their commercial use is estimated. The information provision of macroeconomic analysis of the efficiency of innovation and investment activity is disclosed. The analysis of the methodical principles of estimating the value of objects of intellectual property for the purposes of accounting is carried out. It is determined that the investigative assessment documents can only be partially used by the internal management of the enterprise, since they are intended for use by valuation entities who have professional knowledge of the issues of monetary valuation of property values and make such an assessment in cases stipulated by law. The attention is focused on the insufficiency and imperfection of the existing information base on the status and effectiveness of the use of intellectual property objects in the economic process.

Keywords: intangible assets; intellectual property; managerial accounting; analysis; monetary valuation; commercialization of intellectual property (search for similar items in EconPapers)
JEL-codes: M10 M31 (search for similar items in EconPapers)
Date: 2017
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