Vladimir N. NESTEROVCorresponding author, Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation Nesterov_kki@mail.ru ORCID id: not available
Subject. This article examines the essence and content of intellectual property items, methodological approaches to assessing their value, as well as the formation of an information base for making informed management decisions on the creation and use of intellectual property items. Objectives. The article aims to consider the theoretical aspects of intellectual property management related to the definition and classification of its items, their legal protection, accounting and reporting, as well as the analysis of their use in the financial and economic activities of an economic entity. Methods. For the study, we used a systems approach, indicative design of the analyzed processes, analysis and synthesis, detailing, logical generalization, and deterministic factor models. Results. The article offers the author-developed methodological approaches to the identification of intellectual property items, the assessment of their market value, the procedure for recognition in accounting and reporting. The article recommends a procedure for analyzing the availability, condition and efficiency of the use of intellectual property items. Relevance. The results of the study can be used in the field of forming an information base for making economically sound decisions aimed at developing measures to improve the efficiency and profitability (profitability) of intellectual property items in the context of ensuring the competitiveness and innovative activity of domestic enterprises.
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