Аналітичне обгрунтування ціни технологічних знань

Abstract

Розглянуто основні підходи щодо формування та обґрунтування ціни технологічних знань на інтелектуальну продукцію. Визначено можливості отримання доходу за рахунок володіння технологічними знаннями. Відображено відповідність між паушальною та роялті оплатою інтелектуальних знань. Визначено модель формування ставки роялті на інтелектуальну продукцію залежно від величини грошових потоків та незалежну від ставки дисконту.

Main approaches considering the formulation and justification of the technological knowledge value on intellectual products are examined in the article. The essence, necessity and potential benefit of the technological knowledge in the economic system of enterprise are defined. The article also deals with the peculiarities of the commercialization of technological knowledge and opportunities of getting income through ownership of technological knowledge. The factors of influence on the profitability of the technological knowledge are also described in the article. The content (structure) of the technological knowledge value in the process of commercialization is examined as well. The opportunities of the payment of external knowledge with the help of lump-sum are defined. The correspondence between the lump-sum and royalty payment of intellectual knowledge is represented. Nominal income of the buyer with royalty payment as well as real income of the buyer of external knowledge is defined in the process of analysis of technological knowledge value. The approach of equality of innovative project real profitability with lump-sum and royalty payments is also defined. According to the tasks of our investigation the model of the formation of royalty rates on intellectual products independent on the discount is determined. The model (formula) of the determining royalty rate that is dependent on the amount of cash flows in the company in terms of specific periods is obtained; the advantages of the model are determined as well.