Dorozhko G., Balashova O., Volikov V. Objects of industrial property: Economic essence and features of estimation

Abstract

Rosined the conducted analysis of the modern Ukrainian legislation,  that determination of concept «Objects of industrial property absents in him» . On the basis of description of descriptions, selection of basic lines of the probed concept, his essence is certain  . Objects of industrial property it intangible assets which incarnate the results of technical творчеств man  are utilized in the field of financial production, instrumental in scientific and technical progress or increase of efficiency of management of enterprise. The features of estimation of different groups of objects of industrial property are set. For the objects of group of patent right the high vagueness of basic data is characteristic for calculations by profitable approach in the case of evaluation at the beginning of life cycle of project. For  facilities of individualization substantially estimations will differ got with the use of profitable and expense approaches. But here by a basic factor determining methodology of estimation for the objects of both groups there will be time of lead through of estimation:  directly after creation of object at the primary raising him on an account or after protracted his exploitation. The feature of modern practice of evaluation of objects of industrial property  in Ukraine is  a lead through of it or with the purpose of the tax planning or during realization of joint activity. Both these a case is required the most exact and grounded calculations at an estimation, because in this case the conclusions of subject of evaluation activity will be checked up the interested parties and organs of tax service. Estimation exactly of objects of industrial property allows  to increase the market value of enterprise,  accelerate the update  of capital goods, that on the whole is instrumental in the increase of competitiveness of enterprise.