Subject. The article addresses the formation of assortment portfolio of intellectual activity results of budgetary institutions. Objectives. Our aim is to present organizational and economic approach to intangible assets as reserves, using the case of federal State budgetary research institutions that are the rights holders of intellectual activity results. Methods. We employ general scientific research methods. Results. The paper offers approaches to classification of intellectual activity results based on parameters of their attractiveness as a commodity and trends in the market of intangible assets. We conducted a survey of four groups of respondents related to scientific or managerial activities, according to the chosen classification of intellectual activity results, and performed ABC and XYZ analysis based on the results of the survey. Conclusions. The results of the analysis enabled to form groups of assortment portfolio of intangible assets that can be recognized as providing future economic benefits with a high degree of probability. For these groups, it is possible to formulate recommendations that may affect the formation of accounting mechanisms and the preparation of accounting policies. This, in turn, may affect the development strategies for budgetary research institutions and increase the efficiency of their activities.
Krasavin P.A. [Intangible assets management as mechanism of effective business development]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii = Property Relations in the Russian Federation, 2022, no. 2, pp. 36–44. (In Russ.)
Savina V.S., Gurko A.V., Voitova L.M., Pyataeva O.A. Avtorskoe pravo v tvorcheskikh industriyakh v usloviya razvitiya tsifrovoi ekonomiki: monografiya [Copyright in creative industries in conditions of digital economy development: a monograph]. Moscow, Rusains Publ., 2022, 120 p.
Khoruzhii L.I., Katkov Yu.N., Romanova A.A. [Generating in management accounting of information on the level of development of interorganizational relations in agribusiness organizations]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2022, no. 4, pp. 270–278. (In Russ.)
Boyko O.V., Ostapchuk T.V., Postnikova L.V. Development of Methods of Revision Control of Financial and Economic Activities of Agricultural Consumer Cooperatives. In: Sustainable Agriculture. Environmental Footprints and Eco-design of Products and Processes. Springer, Singapore, 2022, pp. 25–34. URL: Link
Vnuchkov Yu.A., Khmelevoi V.V. [Supplier selection model in the planning strategy for creating technically complex products]. Ekonomika i upravlenie v mashinostroenii, 2019, no. 4, pp. 15–18. (In Russ.)
Klimenko O.I., Izvarin A.A. [Competitive positioning of territories: Methodological aspect]. Vestnik Belgorodskogo universiteta kooperatsii, ekonomiki i prava = Herald of Belgorod University of Cooperation, Economics and Law, 2022, no. 1, pp. 167–178. URL: Link (In Russ.)
Marx K., Engels F. Sochineniya [Writings. Vol. 25, Part 1]. Moscow, Gospolitizdat Publ., 1961.
Gushchina I.E., Gribakin R.A. [Managerial accounting of intellectual property of an innovation organization]. Finansovyi vestnik: finansy, nalogi, strakhovanie, bukhgalterskii uchet = Financial Bulletin: Finance, Taxes, Insurance, Accounting, 2022, no. 2, pp. 40–45. (In Russ.)
Belobragin V.Ya., Salimova T.A., Biryukova L.I. [Innovation management standards. running round in circles or driving the growth of country's economy?]. Standarty i kachestvo = Standards and Quality, 2022, no. 1, pp. 19–25. URL: Link (In Russ.)
Atom Ya.Ya. [Economic essence, classification and specifics of valuation of intangible assets]. Ekonomika i menedzhment innovatsionnykh tekhnologii, 2017, no. 5. (In Russ.) URL: Link
Anikin A.S., Govzheev G.D. [Areas of application of ABC-XYZ analysis]. Aktual'nye issledovaniya, 2022, no. 6, pp. 13–17. URL: Link (In Russ.)
Khoruzhii L.I., Katkov Yu.N., Romanova A.A. [Implementation of a balanced scorecard in the inter-organizational management accounting system]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2022, no. 1, pp. 44–55. (In Russ.)
Khoruzhy L.I., Katkov Yu.N., Katkova E.A., Khoruzhy V.I. System of Effective Financial Planning in the Sustainable Development of Agro-Industrial Organizations. In: Sustainable Agriculture. Environmental Footprints and Eco-design of Products and Processes. Springer, Singapore, 2022, pp. 347–357. URL: Link
Khoruzhii L.I., Katkov Yu.N., Romanova A.A. [The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2021, no. 3, pp. 34–46. (In Russ.)
Alborov R.A., Khoruzhii L.I., Kontsevaya S.M., Alborov G.R. [Classification and modeling of integrated accounting and planning of costs for the production of agricultural products]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2021, no. 1, pp. 20–31. (In Russ.)
Alborov R.A., Khoruzhii L.I., Kontsevaya S.M. et al. [Accounting for capital investments for planting and costs for growing fruit and berry permanent plants and vineyards]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2022, no. 4, pp. 259–269. (In Russ.)
Alborov R.A., Khoruzhii L.I., Kontsevaya S.M. et al. [Accounting for capital investments in agriculture]. Bukhuchet v sel'skom khozyaistve = Accounting in Agriculture, 2021, no. 7, pp. 15–24. (In Russ.)