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Публікація Management of intellectual property rights as part of the intangible assets of the enterprise(2022) Maslak, M. V.; Pererva, P. G.The article considers the problems of accounting for intellectual property as part of the intangible assets of an industrial enterprise. It was determined that the problems of development and management of the processes of creation, distribution, use, protection and protection of intellectual property around the world are becoming extremely important and relevant today. It has been proven that the importance and relevance of intellectual property management are determined by two important factors: a) competing enterprises will not be able to fully reproduce the intellectual and innovative technologies used by this enterprise in its production activities; b) intellectual property is of commercial value to the company-owner, as it can be used as part of goods and services. An enterprise may allow third parties to use certain types of its intellectual property, but a system of licenses or other legal restrictions protect this initial exclusive right of the given enterprise.Публікація Economic determinants of intellectual property development in Ukraine(2021) Schwodiauer, Gerhard; Maslak, M. V.A detailed analysis of the negative trends in the development of intellectual property has been carried out, which create significant risks for Ukraine to lag behind technological leaders, reduce the independence and competitiveness of the economy, and devalue domestic investments in science and technology. The main ways of commercialization of intellectual property are determined: the use of intellectual property rights in one's own production; the introduction of rights to objects of intellectual property rights in the authorized capital of the enterprise; transfer (sale) of intellectual property rights. Emphasis is placed on the need to use as an objective criterion for determining the market value of an intellectual property object using the economic effect that the user of this property expects to receive within a certain period of time.