Ідентифікація інтелектуальної ренти: обліковий аспект

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A significant increase in competitiveness both at the micro and macro levels in the conditions of irreversible process of globalization can be achieved due to the growth of intellectual capital with the subsequent receipt of intellectual rent. Searching for answers to the questions of identification and accounting of intellectual rent will help to form the necessary information support for effective management of economic activity. The purpose of the article is to formulate proposals for the accounting of intellectual rent based on the establishment of the essence and elemental composition of intellectual capital, as well as the conditions for the formation of intellectual rent. The methodological basis of the study is: dialectical method of knowing the essence of intellectual capital and intellectual rent; general scientific methods of analysis, abstraction, synthesis and generalization are used to determine the elemental composition of intellectual capital and its relation to intellectual rent, to determine the prerequisites for its emergence and subsequent distribution through accounting accounts. It was established that intellectual capital is at the same time a productive resource and the result of economic activity that generates / increases income through the use or sale of created intellectual product. Human capital is the main component of intellectual capital - employees who possess high intelligence and use it to increase the profitability of an entity. The source of intellectual rent is a hired employee, a resource of intellectual origin that generates intellectual value added. Intellectual rent is an income for the intellectual worker, the of which will also generate income for the employer. The most significant differences between the intellectual and innovative rents are differences in the nature of factors of production, characteristics of the result of the intellectual worker's activity and the possibility of its sale. The subjects of assignment of intellectual rent as well as its economic manifestation for further reflection in accounting accounts are identified. Depending on the business unit development strategy developed and to ensure revenue management, incl. intellectual rent, the latter is proposed to account for subaccounts of the account Financial results or off-balance sheet account Rent.