Intangible resources. Intangible resources in ensuring competitiveness and quality Intangible resources of an enterprise include
Key terms and concepts
Intangible resources Depreciation
Intangible assets Lump sum payment
Intellectual Property Royalty
Goodwill Licensor
13.1. The concept and types of intangible resources of an enterprise
Intangible resources are non-monetary resources that do not have a tangible form and are controlled by an enterprise for the purpose of being used for a period of more than one year (or one operating cycle if it exceeds one year) for production, trade, administrative needs or rental to other legal or to individuals.
Intangible resources are an integral part of an enterprise's potential, capable of bringing economic benefit over a relatively long period, which is characterized by the absence of a material basis for generating income and the uncertainty of the size of future profits from its use.
Types of intangible resources are shown schematically in Fig. 13.1.
Let's consider the intangible resources of the enterprise.
1. Objects of industrial property. Industrial property is a concept that is used to define the exclusive right to use certain intangible resources. In accordance with the Paris Convention for the Protection of Industrial Property, this property includes:
Patents for inventions;
Utility models;
Industrial designs;
Trademarks;
Service marks;
Brand names;
- indications of origin or appellations of origin.
Rice. 13.1. Types of intangible resources of an enterprise
Among the objects of industrial property, inventions occupy the most important place.
An invention is the result of human creative activity in any field of technology. An invention is granted legal protection if it is new, has an inventive step and has industrial application. An invention is new if it is not part of the prior art. An invention has an inventive step if it is not clearly a consequence of the state of the art for a specialist. The level of technology is determined from all sources of information that are publicly available in Ukraine and foreign countries before the priority date of the invention. An invention is recognized as industrially usable if it can be used in industry, agriculture, healthcare and other industries National economy. The objects of the invention may be a device, method, substance, strain of microorganisms, plant and animal cell culture, as well as the use of a previously known device, method, substance, strain for a new purpose.
An industrial design is the result of human creative activity in the field of artistic design. Industrial designs include shape, design, coloring or a combination thereof that determine the appearance of an industrial product. A patent is issued for an industrial design that is new, original and has industrial application. An industrial design is recognized as new if the totality of its essential features is unknown in Ukraine or abroad by the priority date of the industrial design. An industrial design is recognized as original if the shape, design, coloring or combination thereof is not obvious to a specialist in this field during their visual perception and evaluation. Significant Features Determine Differences appearance industrial design in the aesthetic and economic features of its shape, design, color or combination thereof. An industrial design is recognized as having industrial application if it can be reproduced industrially in the corresponding product for introduction into circulation.
A utility model is the result of human creative activity in any field of technology. The subject of a technical solution in utility models is only the design of the product, its shape.
A trademark and service mark are a designation to distinguish goods and services that are produced or provided by one person or legal entities, from homogeneous goods and services, are produced or provided by other individuals and legal entities. Trademarks can be registered by verbal, figurative, three-dimensional and other designations and their combinations.
2. Intellectual property objects. Intellectual property - legal concept, covering copyright and other rights to intellectual property. Objects of intellectual property, in particular, include scientific works, works of literature and art, software products etc.
Software A computer is a collection of one or more programs or microprograms in any significant form. Software is divided into general and special.
Database - a body of data, materials or works in machine-readable form.
A knowledge base is a collection of systematized information related to a specific branch of knowledge and can be read by a computer.
3. Other intangible resources. Know-how means:
Various types of technical knowledge and experience that do not have legal protection abroad, including methods, tools and skills necessary for design, calculations, construction and production of any objects and products of research, development, commissioning and other work;
Development and use of technological processes;
Compositions and formulations of materials, substances, alloys;
Methods and methods of treatment, search and extraction of minerals;
Knowledge and experience of an administrative, economic and other nature, such that is not generally known and can be practically applied in production and economic activities.
Rationalization is a proposal that is new and useful for the enterprise to which it is sold, and involves the creation and change of the design of products, production technology and equipment that is used, or the composition of the material. Rationalization proposal is new for the enterprise to which it is sold, if, in accordance with the sources of information existing at this enterprise, this or an offer identical to the one presented was not known sufficiently for its practical use. An innovation proposal is useful for the enterprise to which it is sold if its use makes it possible to increase economic efficiency or obtain another positive effect from this enterprise. Proposals that reduce reliability and other indicators of product quality or worsen working conditions, and also cause or increase the level of environmental pollution are not recognized as rationalization proposals.
A designation, an element of which is an appellation of origin, can be registered as a trademark if the applicant submits a document confirming his right to use the appellation of origin to the registering organization. An appellation of origin is understood to mean the geographical name of a country or locality (region) used to designate a product that originates from that country or locality (region), if the properties or characteristics of this product are solely or substantially determined by those characteristic of that country or locality (region). natural conditions and/or human factors. For example, “White Sea Patterns”, “Palekh”. Appellations of origin are registered as trademarks.
Goodwill is an intangible asset, the value of which is determined as the difference between the book value of the enterprise’s assets and its ordinary value as an integral property complex, arising as a result of the use of the best management qualities, a dominant position in the market of goods (works, services), new technologies, etc. The value of goodwill is not subject to depreciation and is not taken into account in determining a taxpayer's gross expenses.
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Intangible resources- this is part of the enterprise’s property that brings economic benefits over a long period and has an intangible basis for generating income. These include objects of industrial and intellectual property, and other resources of intangible origin.
Industrial property - concept used to denote the exclusive right to intangible assets: inventions, industrial designs, utility models, trademarks, brand names of goods and etc.
Invention - This is a new and significantly different technical solution to a problem in any sector of the economy, which gives a positive effect. The right to an invention is certified by a patent issued for a period of 20 years.
Industrial model - new artistic and design solution a product that determines its appearance, meets the requirements of technical aesthetics, is suitable for industrial implementation and gives a positive effect. Certified by a patent for a period of up to 10 years.
Utility models - these are new in appearance, shape, placement of parts or in the structure of the model. To register a utility model, any changes are sufficient, even in the spatial layout of the model.
Trademarks - designation (name, sign, symbol or a combination of them) placed on a product or its packaging to identify it and the manufacturer. The main requirements for trademarks are their individuality, recognition, attractiveness to consumers and protectability, i.e. the possibility of their official registration.
Intellectual property - a legal concept covering copyright and other rights related to intellectual activity in the field of production, science, and software.
Objects intellectual property are related to the information system and information activities of the enterprise. These include: software (a set of programs used in the operation of a computer); data bank (a set of software, organizational and technical tools intended for the centralized accumulation and use of information); knowledge base (a set of systematized fundamental information related to a certain branch of knowledge and stored in computer memory).
Other intangible resources include :
- 1)"Know-how » - production technology, scientific, technical, commercial, organizational and management knowledge necessary for the functioning of production. Unlike production secrets, “know-how” is not patented, since a significant part consists of certain techniques, skills, etc. The distribution of know-how is carried out through the conclusion of licensing agreements.
- 2) Rationalization proposal - This is a technical solution that is new and useful for the enterprise to which it is submitted and involves changing the design of products, production technology and equipment used, or changing the composition of the material. Its developer is given a special certificate in the form of copyright and a reward.
- 3)Name of place of origin of the goods. Reflects the name of the country (or locality) to indicate the exceptional properties of the product caused by natural conditions, human factors, national characteristics characteristic of a given region,
- 4) "Goodwill" - determines the image (reputation) of the enterprise.
“Know-how”, rationalization proposals, “goodwill” are the property of the enterprise and do not have special legal protection, therefore they are integral part so-called trade secrets of the enterprise.
The exercise of ownership of intangible resources is possible through their use by the owner himself or by granting (with his consent) such a right to another interested party in the form of a license agreement.
IN financial statements enterprises use the concept more "intangible assets".
Intangible assets - this is the cost of long-term property rights for the use of intangible resources.
Investments in intangible assets pay off over a long period of time (over 12 months) due to the additional profit received by the enterprise as a result of their use, and due to depreciation charges.
Depreciation can be accrued in one of three ways used for fixed assets:
- 1) Linear.
- 2) Reducing balance method.
- 3) Proportional to the volume of production.
At the same time, the deadline beneficial use is determined independently based on the validity period of the patent, license and other restrictions on the terms of use of intellectual property.
For intangible assets for which it is impossible to determine the useful life, depreciation rates are established for 20 years (but not more than the life of the organization).
The average useful life of the results of innovation is in modern conditions 5-6 years.
The efficiency of using intangible assets is assessed by the level of additional income per 1 ruble of capital invested in intangible ASSETS (En.m.a.)-
where P is the profit received from the use of intangible assets, rubles;
NM A avg - average annual value of intangible assets, rub.
Intangible assets play a big role in the activities of forestry enterprises, especially in the woodworking industries. New wood processing technologies (for example, in the production of plywood) will improve the rating of enterprises, both in the domestic and foreign markets. With the improvement of market relations, the importance of these resources will increase.
Intangible resources - these are non-monetary resources that do not have a material form and are controlled by an enterprise for the purpose of being used for a period of more than one year (or one operating cycle if it exceeds one year) for production, trade, administrative needs or rental to other legal entities or individuals .
Intangible resources are component potential of an enterprise, capable of bringing economic benefits over a long period, which is characterized by the lack of a material basis for generating income and the uncertainty of the size of future profits from its use.
Towards intangible resources These include those that do not have a material basis, but are capable of bringing profit or benefit to the enterprise (company) for quite a long time. The main feature of such resources is the inability to determine the overall specific amount of benefit they bring.
By the nature of their origin, intangible resources arise either through new, unique knowledge in any form, or through the rarity of resources (natural or organized). In both of these cases, the scarcity of resources (due to uniqueness or limited availability) contributes to the emergence of rent. The use of such resources either makes their owners the sole producer of a certain product or provides a reduction in costs against other producers. So, intangible resources play a big role in increasing the competitiveness of existing enterprises. In conditions of market saturation with a variety of goods, an enterprise must improve its capabilities for the production, promotion and sale of its goods or services. An effective tool competition in this case may be the use of intangible resources.
To objects of industrial property relate:
- Invention, that is, a fundamentally new technical solution to an existing production problem has a positive effect on the national economy;
- Industrial model - this is a model of a product developed by the author or team of authors that will be produced at this enterprise;
- Utility model - this is the result of human creative activity, the object of which may be a constructive solution for a device or its components;
- Rationalization proposal - This is a useful recommendation regarding the equipment and technologies used in a particular enterprise. Unlike inventions, it may already be known at other enterprises or in other industries, but it must be used for the first time in a given company: this is the improvement of the equipment used, the products produced, methods of control, observation and research; improving safety practices; increasing labor productivity, efficiency of energy use, materials, etc.;
- Know-how presupposes a certain experience of the enterprise in any field of its activity: scientific and technical, production, managerial, commercial, financial, etc. Know-how is not protected by security documents, but is not made public either. They have the confidential nature of that knowledge and experience for which the company spends significant funds;
- Trade marks and trademarks - original designations with the help of which the goods and services of some persons are distinguished from similar goods and services of other persons;
- Indications of origin of goods - This is a verbal or graphic designation of the place of origin of the product. Indications of the origin of a product as an object of industrial property can be of two types: simple and qualified. A simple indication of the origin of a product is any verbal or graphic designation that directly or indirectly indicates the geographical place of origin of the product. Simply indicating the origin of a product only gives a general idea of the actual place of origin of the product. A qualified indication of the origin of goods distinguishes among large quantity goods that have special properties, special qualities determined by the geographical specifics of the place of its production, that is, it indicates the direct dependence of the properties of the product on the place of its origin;
- Brand name - this is a stable designation of an enterprise or individual, on whose behalf production or other activities are carried out. A brand name is used to recognize businesses and differentiate them from others. Unlike marks for goods and services, which allow the identification of specific goods and services of a given enterprise, a trade name identifies the enterprise as such, without any reference to the goods and services that it supplies to the market, and characterizes the reputation and position of the enterprise as a whole .
- Goodwill is the established image of the company, the components of which are experience, business connections, the prestige of trademarks, regular clientele, friendliness and goodwill of consumers, and the like.
To objects of intellectual property relate:
- Information activities, related to the receipt of information materials, their processing, storage, use and distribution;
- Software, which is characterized by a set of software, organizational and technical tools intended for the centralized accumulation and use of information;
- Database a body of data, materials, or works organized in a machine-readable form;
- Knowledge base - this is a set of systematized fundamental information related to a certain field of knowledge and stored in computer memory. It is assumed that the volume of the knowledge base is sufficient to solve a certain range of theoretical and practical problems;
- Works in the field of science, literature, art - in any form (written, oral, visual (illustrations, paintings), volumetric-spatial (sculptures, models), others), as well as works of literature and art.
Today information is viewed as a resource social development, 1 which begins to play a leading role in conditions of limited energy, material, economic and other resources. And if raw materials and supplies, production capacity, energy and equipment are considered as material resources, then information resource constitutes intangible resources.
Informational resources enterprise is a set of information that can be obtained at an enterprise.
Information resources have always existed, but before humanity entered the information phase of development, these resources, due to their specificity, were not considered as economic category. Information resources can be real and virtual. Real - these are those that are kept at the enterprise at the time of need. Virtual - these are those that, at the time of need, are not actually available at the enterprise, but they can be obtained externally or calculated using information system enterprise management (ISUP). This information can be obtained from external sources within the framework of certain rules or through the use of automated processing of existing information and the generation of qualitatively new information.
Information resource has several features common to all types of resources, in particular:
Allows you to increase the cost of products and services, as well as create purely informational products and services;
Able to accumulate, be stored and transformed, improving its own consumer properties;
Can utilize used information in the form of archiving with the use of archival data as secondary information resources;
Created through a special process of the highest kind human activity - intellectual work.
In the same time information product has a number of unique features that increase its value and are unique to this type of resource:
1) reusable without cost; all other types of resources once, at best, with subsequent disposal in the form of secondary raw materials;
2) synergy in the use of information - the combination of information with another type of resource, as well as other information, gives a greater effect than the usual combination of individual beneficial effects from each resource separately;
3) operates in various forms electromagnetic field in space as a reflection of information data and connections with the memory of the subject (person, machine), as well as in the form of a modified structure of various physical media;
4) transmitted through various communication channels (information communicability) to almost any distance.
Nowadays, access to an information resource is one of the indispensable conditions for achieving global leadership.
Information resource of a high-tech product is a body of knowledge, documentary, material information and data necessary and sufficient to create a new product at the level of competitiveness, ensuring its place in the market at the moment.
In conditions of extremely intensified competition in the global market, the importance of the information resource has increased. According to the American scientist T. Cleveland: “Information is a strategic resource for production.” The information resource includes all sources of scientific and technical information that contribute to the full satisfaction of information needs when solving problems at all stages of product creation.
Questions for theoretical preparation
13.1. The concept and types of intangible resources of an enterprise.
13.2. Concept and classification of intangible assets.
13.3. Valuation of intangible assets.
13.4. Amortization of intangible assets.
13.5. Legal protection and efficiency of use of intangible assets.
Key terms and concepts
The concept and types of intangible resources of an enterprise
Intangible resources- these are non-monetary resources that do not have a material form and are controlled by an enterprise for the purpose of being used for a period of more than one year (or one operating cycle if it exceeds one year) for production, trade, administrative needs or rental to other legal entities or individuals .
Intangible resources are an integral part of an enterprise's potential that can bring economic benefits over a long period, which are characterized by the absence of a material basis for generating income and the uncertainty of the size of future profits from its use.
Types of intangible resources are shown schematically in Fig. 13.1.
Let's consider the intangible resources of the enterprise.
1. Objects of industrial property. Industrial property is a concept that is used to define the exclusive right to use certain intangible resources. According to the Paris Convention for the Protection of Industrial Property, this property includes:
Patents for inventions;
Utility models;
Industrial designs;
trademarks;
Service marks;
Brand names;
Indications of origin or designation of origin.
Rice. 13.1. Types of intangible resources of an enterprise
Among the objects of industrial property, inventions occupy an important place,
An invention is the result of human creative activity in any technology. An invention is granted legal protection if it is new, has an inventive step and has industrial application. An invention is new if it is not part of the prior art. An invention has an inventive step if it is not clearly a consequence of the state of the art for a specialist. The level of technology is determined from all sources of information that are publicly available in Ukraine and foreign countries before the priority date of the invention. An invention is recognized as industrially used if it can be used in industry, agriculture, healthcare and other sectors of the national economy. The objects of the invention may be a device, method, substance, strain of microorganisms, plant and animal cell culture, as well as the use of a previously known device, method, substance, strain for a new purpose.
An industrial design is the result of human creative activity in the field of artistic design. Industrial designs include shape, pattern, color or a combination thereof that determine the appearance of an industrial product. A patent is issued for an industrial design, is new, original and has industrial application. An industrial design is recognized as new if the totality of its essential features is unknown in Ukraine or abroad before the priority date of the industrial design. An industrial design is recognized as original if the shape, design, color or combination thereof, declared to a specialist in this field, is not obvious during their visual perception and evaluation. Essential features determine the differences in the appearance of an industrial design in the aesthetic and economic features of its shape, design, color or combination thereof. An industrial design is recognized as having industrial application if it can be reproduced industrially in a corresponding product for introduction into circulation.
A utility model is the result of human creative activity in any technology. Subject technical solution in red models there is only the design of the product, its shape.
A trademark and service mark are designations to distinguish goods and services that are produced or provided by one individual or legal entity from similar goods and services that are produced or provided by other individuals and legal entities. Trademarks can be registered by verbal, figurative, three-dimensional and other designations and their combinations.
2. Intellectual property objects. Intellectual property is a legal concept that covers copyright and other rights to intellectual products. Objects of intellectual property, in particular, include scientific works, works of literature and art, software products, etc.
Computer software is a collection of one or more programs or microprograms in any significant form. Software is divided into general and special.
A database is a collection of data, materials or works in machine-readable form.
A knowledge base is a collection of systematized information related to a specific branch of knowledge and can be read by a computer.
3. Other intangible resources. Know-how means
Various types of technical knowledge and experience that do not have legal protection abroad, including methods, tools and skills necessary to carry out the design, calculations, construction and manufacture of any objects and products of research, development, commissioning and other work;
Development and use of technological processes;
Warehouses and formulations of materials, substances, alloys;
Methods and methods of treatment, search and extraction of minerals;
Knowledge and experience of administrative, economic and other types, such that are not generally known and can be practically applied in production and economic activities.
Rationalization is a proposal that is new and useful for the enterprise to which it is sold, and involves the creation and change of the design of products, production technology and equipment used, or the composition of the material. An innovation proposal is new for the enterprise to which it is sold if, according to existing sources of information at the enterprise, this proposal or one identical to the one presented was not known for sufficient practical use. An innovation proposal is useful for the enterprise to which it is sold if its use makes it possible to increase economic efficiency or obtain another positive effect for this enterprise. Proposals that reduce reliability and other indicators of product quality or worsen working conditions, and also cause or increase the level of environmental pollution are not considered innovative.
A designation whose element is an appellation of origin may be registered as trademark if the applicant submits a document confirming his right to use the appellation of origin to the registering organization. An appellation of origin is understood as the geographical name of a country or locality (region), used to designate a product originating from this country or locality (region), if the properties or characteristics of this product are exclusively or substantially determined by the natural conditions characteristic of this country or locality (region). and/or human factors. For example, "White Sea patterns", "Palekh". Appellations of origin are registered as trademarks.
Goodwill is an intangible asset, the value of which is determined as the difference between the book value of the enterprise’s assets and its ordinary value as an integral property complex, arising as a result of the use of the best management qualities, a dominant position in the market of goods (works, services), and new technologies. The value of goodwill is not subject to depreciation and is not taken into account in determining a taxpayer's gross expenses.
