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Growing importance of intellectual property in innovation companies` assets formation

Vol. 7, Iss. 22, JUNE 2014

Available online: 13 June 2014

Subject Heading: Innovation

JEL Classification: 

Pages: 8-17

Chaikovskaia L.A. Plekhanov Russian University of Economics, Moscow, Russian Federation
Сhaik4@yandex.ru

IakusheV A.Zh. JSC "Strategiya-Centre", Moscow, Russian Federation
yakushev@mnevniki.ru

Korkunov M.V. Federal State Unitary Enterprise OKB "Fakel", Kaliningrad, Russian Federation
info@fakel-russia.com

The article discusses the intellectual property management issues, which constitute an important component of innovation organizations. The authors reveal accounting objects aspects, their depreciation. The article deals with technological improvement and hi-tech product manufacture, which require an economic model enabling considering and effectively depreciating an intellectual property. The authors provide recommendations about financial base expansion of an innovation activity at the expense of increase of intellectual property depreciation in production cost.

Keywords: innovation development, accounting, valuation adjustment, intangible assets, depreciation

References:

  1. Gosudarstvo khochet razdat' intellektual'nuiu sobstvennost' avtoram i organizatsiiam [State wants to distribute an intellectual property to authors and organizations]. Nanotekhnologii. Ekologiia. Proizvodstvo – Nanotechnologies. Ecology. Production, 2013, no. 1, pp. 10–13.
  2. Gushchin V.Z. Intellektual'naia sobstvennost' i intellektual'nye prava [Intellectual property and intellectual rights]. Pravo i obrazovanie – Law and education, 2008, no. 12, pp. 115–122.
  3. Zaitsev A.V. Formirovanie strategii razvitiia vysokotekhnologichnykh predpriiatii na osnove sozdaniia sistemy innovatsii [Formation of strategy of hi-tech enterprise development on the basis of innovation system creation]. Voprosy innovatsionnoi ekonomiki – Questions of innovation economy, 2011, no. 3, pp. 19–29.
  4. Kapitsa S.P. Da zdravstvuet “Gorbushka”! Komu dolzhna prinadlezhat' intellektual'naia sobstvennost'? [Long live “Gorbushka”! Who should possess intellectual property?]. Rossiiskaia gazeta – Russian newspaper, April 11, 2007.
  5. Kuznetsov B.T. Investitsii [Investments]. Moscow, IUNITI-DANA Publ., 2010, pp. 189–191.
  6. Odintsov S.V. Mesto i rol' intellektual'nogo kapitala predpriiatiia v sovremennom mire [Place and role of an enterprise intellectual capital in the modern world]. Nauka i promyshlennost' Rossii – Science and industry of Russia, 2002, no. 10, pp. 87–94.
  7. Order of the Government of the Russian Federation “On the adoption of Strategy of innovation development of the Russian Federation for the period till 2020” of December 08, 2011 № 2227-r.

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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