FORMALIZATION AND AUDIT OF THE SYSTEM OF MANAGEMENT OF RIGHTS TO THE RESULTS OF INTELLECTUAL ACTIVITY AT AN ENTERPRISE

Abstract

The principles of building an effective system of management of rights to the results of intellectual activity (SM RIA) are considered. The results of intellectual activity (RIA) represent the assets of an organization that directly affect the innovative potential of the enterprise, competitiveness, capitalization of the business and its profitability. In this regard, the protection of rights to RIA, the accounting of intellectual property (IP) and the further commercialization policy of RIA appear to be important tasks of a modern enterprise. The formalization of SM RIA at an enterprise is impossible without a full audit of intellectual property. Audit of intellectual property concludes a complex of expert analyses and audit of documentation on the results of intellectual activity available in the organization. The audit will reveal inconsistencies with the legislation regulating the protection of RIA, accounting of IP and reflection in the reporting of IP, the correctness of the assessment of RIA, the procedure of capitalization of RIA, and answer questions about the effectiveness of the existing SM RIA in the implementation of the policy of commercialization of RIA. Further formalization of the SM RIA is represented by the sequence of bringing the reed SM RIA with the legislation of the Russian Federation and business goals.