CLASSIFICATION OF METHODS OF COMMERCIALIZATION OF INTELLECTUAL PROPERTY OBJECTS AS THE BASIS FOR THE CHOICE OF VALUATION METHODS

Abstract

The article is devoted to the classification of methods of commercialization of intellectual property objects (IPOs) and the separation of the objectives of their evaluation. The article shows that there are two fundamentally different valuation goals: cost for management and accounting (a profitable approach) and determining the transfer price for concluding a transaction (a compromise interval with a cost closure condition). The paper proposes a hierarchical classification of methods of commercialization of intellectual property objects according to four criteria: method of use, scale, form of organization and purpose of evaluation. Algorithms for selecting an assessment method for each assessment object obtained within the framework of the proposed classification have been developed. It is shown that the correct separation of valuation objectives resolves the apparent contradiction between the cost increase with an increase in income and the requirement to close the costs of the transfer.