Визначення рівня морального зносу при проведенні технологічного аудиту інтелектуальних технологій

Abstract

The article is aimed to develop methodical recommendations for estimating the level of obsolescence of intellectual-innovative technologies (intellectual property objects). A detailed analysis of the existing methodical framework has resulted in identification of the main shortcomings of the methodical base for determining the level of obsolescence of the intangible objects and developing a series of recommendations to address them. It has been proposed to take into consideration several scenarios of changes in the level of obsolescence, in particular, proportionate, active, passive and progressive use of intellectual technology. Separately allocated are the intellectual technologies that are poorly amenable to obsolescence. On the basis of actual situation as to specific intellectual technology, will be recommended, for practical calculations and in the valuation of intangible assets in particular, to use the factor of proportionality of obsolescence. A bivariant mechanism for determining this factor: the method of expert assessments and analytical method based on the criterion of quality by A.V. Glichev, which allows the use of a wide array of information on past, current and potential features of intellectual technologies, has been elaborated. Economic-mathematical models for practical implementation of the analytical approach to determining the proportionality factor of obsolescence are proposed. The developed models are recommended for practical use in carrying out technological audit procedures of intellectual property objects in industrial enterprises.