Методические подходы и экономическое обоснование лицензионных вознаграждений за селекционные достижения в льняном подкомплексе

Abstract

Abstract. The paper presents the results of scientific research in the field of flax growing, based on the study of methods and methods for calculating the value of the royalty rate for a selection achievement on the example of financial and economic relations between the Federal State Budgetary Institution of the LC and economic entities, the factors that can influence the amount of royalties in the flax subcomplex are given. Methodological approaches for calculating the projected amount of royalties at the conclusion of a non-exclusive license agreement with potential licensees are presented. The procedure for calculating the amount of royalties for inventions is set out in a number of regulatory legal acts that have been in force since the USSR. However, there is currently no methodology for calculating rewards for breeding achievements in the field of flax growing. The relevance of the study is to develop a methodology for calculating the amount of mandatory payments for the use of a selection achievement in a linen subcomplex. This technique will speed up the procedure for assessing the cost of breeding achievements – domestic varieties of flax. The application of the methodology will ensure an increase in the efficiency of the management of breeding achievements as a material asset that brings income to a scientific institution. The purpose of this study is to develop a methodology for calculating rewards for the use of a selection achievement as an object of intellectual property, using the example of flax varieties created in the FSBI FNC LC, taking into account the biological characteristics of the culture and the specifics of production in the flax subcomplex. Methods. In the course of the study, methods of comparative, abstract-logical, functional-cost analysis, expert evaluation were used. The result of practical application is the new methodological approaches developed by the authors to the calculation of the license fee for the use of breeding achievements – flax varieties, taking into account factors affecting the amount of royalties. The scientific novelty. It consists in the economic justification of the methodology for calculating license fees for the use of domestic varieties of flax in relation to various subjects of the Russian Federation and the areas of application of flax raw materials (textiles, medicine, etc.), taking into account the biological characteristics of the culture and the specifics of its production.