Accounting results intellectual activity

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The article describes the order of accounting of the results of intellectual activity. The concept of "the Result of intellectual activity", options for the disposal of rights to these objects, describes the organization of synthetic and analytical accounting, provides a list of facts of economic life associated with the acquisition or creation of the results of intellectual activity. The results of intellectual activity are considered as a structural element of the innovative potential of the machine-building enterprise.

Result of intellectual activity, accounting, costs, innovative potential, mechanical engineering

Короткий адрес: https://sciup.org/170186609

IDR: 170186609   |   DOI: 10.24411/2500-1000-2019-11494

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