Оцінка виключних ліцензій як засіб управління інноваціями на підприємстві

Abstract

Проаналізовано стан комерційного використання об’єктів інтелектуальної власності на території України. Визначено особливості кожного виду ліцензії. Запропоновано порядок відображення та методи оцінки виключної ліцензії у ліцензіата. Проаналізовано переваги та недоліки кожного підходу з оцінки об’єктів інтелектуальної власності та визначена необхідність затвердження на державному рівні окремих методик щодо визначення вартості ліцензій.At present, the role of intellectual property in the economic enterprise life is increasing. Patents and licenses have been performed as a full asset for a long period of time. The value of intellectual property is that through it can be legally monopolized goods and services, upgraded technology and product range, significantly increased demand and expanded the range of consumers. The involvement of objects of intellectual property into economic circulation can provide an enterprise with additional revenue in the form of royalties, license and franchise fees. Properly designed and reflected in the account of property rights on intellectual property may be a method to increase authorized capital without raising funds. Unfortunately in Ukraine managers do not attach sufficient importance to objects of intellectual property. This leads to an underestimation of the value of assets and reduction of investment attractiveness of indicators of financial reporting. In the article were analyzed the state of the commercial use of intellectual property in Ukraine. There’re determined features of each type of license. Display order and evaluation methods exclusive licenses to the licensee are proposed. The important factor is that at the conclusion of the license agreement the recipient is provided only the right to use, but ownership remains to the owner, creator of intellectual property. The main factor in license relationships is a license agreement and its conditions. If we carefully examine the nature of the license agreement, we can say that it is similar to a lease in many ways. Accounting of licenses both licensee and licensor will depend on the amount of transferred (received) rights and type of license agreement which formalized the transfer. After analyzing of characteristics of each type of license we can state that on the balance can be evaluated and treated only innovative products with a triad of property rights (those transmitted by the exclusive license). It follows that received license to the licensee must be assessed and reflected in intangible assets for the period of the license, and to the licensor must be bred on the off-balance accounting. Objects of intellectual property purchased by all other types cannot be displayed in intangible assets. Receptions used to determine the value of intellectual property can be divided into three groups: approaches, methods and techniques. The approaches provide principles for determining value. Methods determine the procedure for cost calculating. Techniques consider the use of a specific method of concerning object of intellectual property and specific purposes of the calculation. Valuation of rights to every object of innovative production in the case of their use is fairly complex procedure, and each case requires a unique solution. Advantages and disadvantages of each approach of valuation object of intellectual property are analyzed and neediness for approval at the state levels some methods for determining the value of licenses is identified.