APPROACHES TO THE EVALUATION OF THE RESULTS OF SCIENTIFIC RESEARCH IN RESEARCH ORGANIZATIONS AND HIGHER EDUCATION ORGANIZATIONS
( Pp. 67-71)

Introduction. Evaluation of the value of the results of scientific research carried out by scientific and educational organizations is necessary both for the purposes of setting these results on the balance sheet as IA, and for the purposes of their further commercialization. The choice of the approach to determining the cost of research results depends on the sources of funding of research, and the characteristics of the results of intellectual activity (ROIA), their legal status. The article posed and solved the following tasks: 1) identified the legal and financial aspects influencing the choice of approach to valuation of research results; 2) offered as the main form of the results of scientific research to consider the ROIA and the selected category, the ROIA - protected, unguarded and protectable; 3) the article reveals the content of stages of application of the two approaches to the valuation of ROIA - accounting and market - taking into account the main objectives of evaluation: statement on the balance and commercialization of IP. Materials and Methods. This article uses the normative-legal and normative-methodical materials, concerning the integration of R & D expenses, in the accounting organization of the results of intellectual activities as intangible assets, assessment of their market value. In the disclosure of approaches to the evaluation of the value of research results, the methods of determining the complexity, market value assessment in the framework of cost, comparative and income approaches, methods for determining the initial (maximum) price of the contract were used. Results. The main form of research results is ROIA as an object of intellectual property. The objectives of the valuation of ROIA is the statement of ROIA on the balance sheet and subsequent commercialization. For the production of ROIA applies accounting balance approach, for the purposes of commercialisation, determining the market value of ROIA using the approaches of assessment and methods of determining the initial contract price. The algorithm for determining the cost of ROIA based on the accounting approach, the distinctive feature of which is the calculation of the share of ROIA in the total cost of R & d, taking into account the complexity of the stages of development of ROIA. The directions of the use of cost, comparative and income approaches to the evaluation of ROIA and the methods of calculating the price of the contract for the development of ROIA. Summary. Proposed approaches to the evaluation of the results of scientific research can be used by scientific and educational institutions of higher education to support a reasonable determination of the cost of the research on the state assignment, the state contract, the agreement. The considered methods of determining the cost of ROIA will help to avoid unnecessary overstatement of the cost of research and development. The article is executed on the state Assignment of the Financial University for 2018.

Olga V.L., Marina A.F., (2018), APPROACHES TO THE EVALUATION OF THE RESULTS OF SCIENTIFIC RESEARCH IN RESEARCH ORGANIZATIONS AND HIGHER EDUCATION ORGANIZATIONS. Economic Problems and Legal Practice, 5 => 67-71.

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