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

Author

Listed:
  • Vyacheslav Naberukhin

    ('Institute of Agrarian Economics' National Scientific Center, Kyiv, Ukraine)

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.

Suggested Citation

  • Vyacheslav Naberukhin, 2017. "State of Accounting and Analytical Support for the Commercialization of Intellectual Property in Agricultural Sphere," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 46-51, September.
    • Handle: RePEc:iaf:journl:y:2017:i:3:p:46-51
    as

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    References listed on IDEAS

    as
    1. Tobin, James, 1969. "A General Equilibrium Approach to Monetary Theory," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 1(1), pages 15-29, February.
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    More about this item

    Keywords

    intangible assets; intellectual property; managerial accounting; analysis; monetary valuation; commercialization of intellectual property;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing

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