ACCOUNTING AND ANALYTICAL SUPPORT OF REGISTRATION OF OWNERSHIP RIGHT FOR INNOVATION PRODUCT

Authors

DOI:

https://doi.org/10.29038/2786-4618-2021-04-48-55

Keywords:

Intellectual property, invention, useful model, know-how, patenting, license.

Abstract

Abstract. Intellectual property objects are the driving force in the development of science and technology.  The problem of accounting of intellectual property objects in the context of attribution of authorship on someone else's development and application of effective means of protection of innovation product in conditions of unfair competition is actualized.   The main task of the enterprise innovation development is to form its accounting and analytical support, which should help to expand the possibilities of forming and using their innovative potential, that is why the work is urgent and timely.  Systematized accounting accounts and typical holding, which can be used for purchase and sale of licenses.  The analysis of introduced innovations and patents was carried out.  The reasons of decrease of the number of registered objects of intellectual property were revealed.  The focus is on know-how as an object of intangible assets and the main forms of documentary confirmation of the introduction and disposal OF the object ON are systematized. Methodological recommendations on patent registration have been developed.

References

1. Ghospodarsjkyj kodeks Ukrajiny.[Commercial Code Ukraine]. Verkhovna rada Ukrajiny. Retrieved from: https://zakon.rada.gov.ua/laws/show/40-15#Text[in Ukrainian].

2. Nacionaljnyyj standart bukhghaltersjkogho obliku 8 «Nematerialjni aktyvy» [National accounting standard provision 8 “Intangible assets”]. Verkhovna rada Ukrajiny. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0750-99#Text[in Ukrainian].

3. Statystychnyj shhorichnyk Ukrajiny za 2020 rik [Statistical Yearbook of Ukraine for 2020]. Derzhavna sluzhba statystyky Ukrajiny. Retrieved from: http://ukrstat.gov.ua/druk/publicat/kat_u/publ1_u.htm[in Ukrainian].

4. Postanova «Pro zatverdzhennja Pravyl skladannja i podannja zajavky na vynakhid ta zajavky na korysnu modelj». [Resolution «On approval of the Rules for drawing up and submitting an application for an invention and an application for a utility model»]. Verkhovna rada Ukrajiny. Retrieved from: https://zakon.rada.gov.ua/laws/show/z0173-01#Text [in Ukrainian].

5. Richnyj zvit za 2020 rik [Annual report for 2020]. Ukrajinsjkyj instytut intelektualjnoji vlasnosti.. Retrieved from: https://ukrpatent.org/uk/articles/statistics[in Ukrainian].

6. Tuchyn L. Ja. (2020). Majnovi prava intelektualjnoji vlasnosti jak vnesok do statutnogho kapitalu ghospodarsjkykh tovarystv [Intellectual property rights as a contribution to the authorized capital of companies]. Doctor’s thesis. Lviv. LNU. Retrieved from: https://law.lnu.edu.ua/wp-content/uploads/2020/06/DYSERTATSIYA-TURCHYN-04.06.2020.pdf [in Ukrainian].

7. Fatenok-Tkachuk A. O., Kulynych M. B., Safarova A. T. (2019). Oblikovo-analitychne zabezpechennya innovatsiynoyi diyalʹnosti pidpryyemstva [Accounting and analytical support of innovative activity of the enterprise]. Lutsk: Tower-Print [in Ukrainian].

8. Fatenok-Tkachuk A.(2014). Oblikove zabezpechennja procedur rejestraciji prava vlasnosti na produkt innovacijnoji dijaljnosti [Accounting support of procedures for registration of ownership of a product of innovative activity]. Aktualni problemy innovacinogho rozvytku Ukrainy: teoria, metodologhia, praktyka: materialy Mizhnarodnoyi naukovo-praktychnoyi konferentsiyi (pp. 255-258). Lutsk: Tower-Print [in Ukrainian].

9. Jurkiv R. (2020). Perspektyvy rozvytku ta adaptaciji do standartiv jevropejsjkogho sojuzu zakonodavstva Ukrajiny shhodo prymusovogho licenzuvannja prav na vynakhody (korysni modeli) [Prospects for the development and adaptation to the standards of the European Union of the legislation of Ukraine on compulsory licensing of rights to inventions (utility models)]. Visnyk Ljvivsjkogho universytetu. 71. Retrieved from:https://law.lnu.edu.ua/news/vyyshov-u-svit-71-vypusk-fakul-tets-koho-vydannia-visnyk-l-vivs-koho-universytetu-seriia-iurydychna[in Ukrainian].

Downloads

Published

2022-01-01

Issue

Section

ACCOUNTING, AUDITING, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG

How to Cite

[1]
2022. ACCOUNTING AND ANALYTICAL SUPPORT OF REGISTRATION OF OWNERSHIP RIGHT FOR INNOVATION PRODUCT. Economic journal of Lesya Ukrainka Volyn National University. 4, 28 (Jan. 2022), 48–55. DOI:https://doi.org/10.29038/2786-4618-2021-04-48-55.