Formation and economic evaluation of applied scientific organizations potential aiming to create and develop high technology industrial products

The applied science plays an important role in the innovative development of the Russian economy. The applied research ensures the implementation of new and improved technology and manufacture of new products. Under conditions of commercialization and the need for more diverse application of scientific research results it becomes increasingly important to manufacture high technology-based industrial products featuring particularly high service performance. Principal features discriminating high-technology industrial products against innovative ones are identified. There are three main components featuring the applied scientific organizations potential: new technologies and new products parameters created as a result of a major scientific research; high scientific and operational skill, and the unique experimental equipment. A conceptual model of the formation and economic assessment of scientific knowledge potential as an important economic resource in the production of high technology industrial products is elaborated. It is proved that in evaluation of scientific knowledge potential the complex of three complementary methods should be used: the royalty, it means how the consumer assess the contribution of scientific research to the integral economic effect of high-tech products use; comparison of profit and cost based on the evaluation of scientific research not below the level of integrated efficiency, and, finally, the lower limit – the contract price, including the R & D cost with the minimum 5% profit. For a complete evaluation of the high technology industrial products cost the proposed structure includes knowledge potential amortization as an intangible asset and depreciation of research equipment, used not only for its intended purpose – research, but also for the production of hightech products.