Abstract
Intellectual property in medicine is the most important tool for stimulating innovation and protecting scientific achievements. Patents, copyrights and other forms of intellectual property contribute to the development of medical science and technology and create incentives for investment in research and development. This article is devoted to topical issues that reveal the features of accounting for intellectual property in healthcare institutions. The following methods were used in the study: analysis and synthesis, comparison, logical and systems approaches. As a result of the study, information was obtained on the rapid development of medical technologies, pharmaceuticals and digital solutions that significantly increase the role of intellectual property in healthcare. Accounting as the most important management function, along with regulation and planning, is inextricably linked with the protection of intellectual assets and is important as a tool for increasing the competitiveness of healthcare institutions, strengthening their financial stability and stimulating innovation. It is concluded that the reflection of intellectual property in the accounting system of medical institutions plays a key role in management, and it must be constantly developed and improved, taking into account modern challenges and technological innovations. Prospects for improving intellectual property accounting in healthcare are directly related to progress in digital technologies. The results reflected in this article can be used in the educational process of higher education institutions and in the practical work of accounting departments of modern organizations (including healthcare).
Published Version
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