Наукометричний аналіз методів вартісної оцінки об'єктів інтелектуальної власності

Abstract

Theoretical and methodological issues of valuation of intellectual property objects are considered. Valuation of intellectual property objects and technologies is necessary in those cases when there is a need to sell individual patents, patent or copyrights, when granting licenses for the use of exclusive intellectual property rights, as well as when analyzing and evaluating scientific and technical and intellectual and innovative potential of industrial enterprises. It has been proven that today scientists use three basic approaches to the evaluation of intellectual property objects: market, cost and income. Each of these approaches is used in practice using a number of methods. The market approach uses a sales comparison method where the asset under consideration is compared to similar intellectual property objects or interests in these objects or to securities backed by intangible assets that have been sold in the open market. The profitable (income) approach is most widely used in the evaluation of intellectual property objects. This approach assumes that the value of an intellectual asset reproduces the net discounted value of the flows generated by this intellectual asset or the discounted value of the costs avoided by owning this asset. The cost approach is most often used when estimating the value of intellectual property objects, compared to the market approach. This approach is used when estimating the value of intellectual property objects, if it is impossible to find the necessary similar object, there is simply no experience of implementing similar objects, or the forecast of future income is not stable. The imperfection of the existing regulatory and legal framework for evaluation, the lack of effective algorithms for intellectual property management from the moment of its creation to the commercial use of the results of intellectual and innovative activity make it necessary to conduct a more detailed study of the existing scientific justification, scientific and methodological recommendations for increasing the efficiency of the market use of intellectual property objects at industrial enterprises and the formation of methodical recommendations for their improvement.