Економіка АПК (Jun 2022)
Assessment of economic efficiency of new potato varieties as intellectual property objects
Abstract
In the context of market relations development and rapid changes in technological support and technologies, it is necessary for enterprises to use not only publicly available material and financial resources, but also to operate with non-material resources, namely intellectual property objects, to ensure competitive advantages. This is an effective approach to increase the profitability and competitiveness of the enterprise. Improving the methodology and organisation of evaluation of potato varieties for various economic purposes as intellectual property as part of intangible assets is relevant and allows determining the market value of the variety, eliminates errors in calculating the price, and contributes to profit. The purpose of the study is to develop methodological recommendations for assessing the value of potato varieties as an object of intellectual property. The study was based on theoretical elaborations of Ukrainian and foreign scientists. The materials of statistical reporting of agricultural enterprises engaged in the production of seed potatoes, developments of research institutions, data of the Ministry of Agrarian Policy and Food of Ukraine, the State Statistics Service of Ukraine were used for the research. The economic evaluation of breeding stages of creation of potato varieties for different economic purposes was carried out. Methodological approaches to assessing the value of potatoes as an object of intellectual property, and economic mechanisms for ensuring the acquisition of intellectual property rights and use of newly created potato varieties, have been developed. The stages of the breeding process of creating a variety from an economic point of view are studied. The most expenditure stages of breeding are determined. The importance of the direction of use of the variety and the impact on the cost of its creation are analysed. Methodological recommendations for estimating the cost of potato seeds have been elaborated, allowing to establish the payback period of the variety
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