Calculation of the Cost of the Intangible Assets Based on Intellectual Property

Abstract

The article discusses some approaches to valuation of intellectual capital and intangible assets. It also considers the following approaches to pricing the work on creating new technologies: normative, adaptive, program-target and program ones. The authors propose the method of calculating the cost of intangible assets created on the base of intellectual property. These intangible assets are designed both for improving already existing technologies and for developing fundamentally new products or innovative technologies. This method of calculating the value of intangible assets which were created as a result of innovative projects can be used in pricing R&D contracts. In this case its main component is the expected result of placing the created intangibles on the market. Thus, the method provides incentive for researchers to create market oriented output of R&D projects.

Keywords

• интеллектуальный капитал
• нематериальные активы
• объекты интеллектуальной собственности
• оценка стоимости
• инновации
• новые технологии
• intellectual capital
• intangible assets
• intellectual property
• valuation
• innovation
• new technologies