Научная электронная библиотека ULRICH'S Periodicals Directory

Сибирский государственный университет
науки и технологий имени академика М.Ф. Решетнева

Сибирский аэрокосмический журнал
ISSN 2712-8970 (Print) ISSN 2782-5760 (on-line)

Сведения об образовательной организации

UDK 338.28
INTELLECTUAL CAPITAL ASSESSMENT AND PLANNING TOOLS, STIMULATING TRANSITION FROM A LATENT STATE TO THE ECONOMIC TURNOVER
T. V. Zelenskaya1, A. A. Kuznetsov2*, A. V. Medvedev2
1The Government of Krasnoyarsk Krai 110, Mira Av., Krasnoyarsk, 660009, Russian Federation 2Reshetnev Siberian State Aerospace University 31, Krasnoyarsky Rabochy Av., Krasnoyarsk, 660037, Russian Federation *E-mail: kuznetsov@sibsau.ru
A new technological sixth Kondratiev wave (K-wave) is superimposed on the beginning of the new institutional wave (I-wave), based on the use of creative human potential, eco-storage Economics. The most important components of K-waves and I-waves successful formation first of all are the knowledge infrastructure and information networks, and modernized the economy, the presence of high-tech core. Now in the Russian Federation the primary task is to form the above-mentioned elements of infrastructure. The key is the problem of exit from “latent” status of the economy real sector subjects and the close links establishment of new sites infrastructure and high-tech, science-intensive, innovative companies with a real capitalization of intellectual property objects and their inclusion in market “goods turnover”. In the article the ways of conversion of intellectual property in the goods and the intellectual capital evaluation meth-ods are considered. In the article the intellectual capital estimation methods are selected as a trademark, brand, patent, contracts on know-how transfer valuation. The authors described methods to determine the intellectual capital value as a whole, excluding the cost of its individual elements, namely: the market capitalization method; the Tobin coefficient calculation. The intellectual capital value measurement on the basis of information productivity is proposed. The results of intellectual property evaluation methods application becomes the reference information base for the investment analysis and the intangible asset real value confirmation on the basis of the intellectual capital elements evaluations, reducing thus the uncertainty in the company assets capitalization and, accordingly, the intellectual capital value be-comes apparent and ready for introduction on the market turnover. The rocket and space industry enterprises are the driving force of the Russian economy innovative development, so the intellectual capital assessment and planning problem is directly connected with their activities.
Keywords: innovations, intellectual property, infrastructure, high-tech, knowledge-based, intellectual capital, capitalization of assets.
References

References

 

1.  Klepach A. N., Kuranov G. O. [Cyclic waves in the economic development of the USA and Russia]. Voprosy ekonomiki. 2013, No. 11, P 4–33 (In Russ.).

2.  Bromber G. V. Intellektual’naya sobstvennost’. [Intellectual property]. Moscow, Prior-izdat Publ., 2004, 464 р. (In Russ.).

3.  Nalogovyy kodeks Rossiyskoy Federatsii (chast’ vtoraya) ot 05.08.2000 N 117-FZ (red. ot 29.06.2015 [The Tax Code of the Russian Federation (Part Two) from 05.08.2000 N 117-FZ (ed. From 06/29/2015]. Available at: http://www.consultant.ru/document/cons_doc_law_19671/ (In Russ.) (accessed 01.08.2015).

4.  RF Government Resolution of 4.08. 2015 № 794 “Requirements for industrial parks and industrial parks management companies” (In Russ.). Available at: http://pravo.gov.ru/laws/acts/62/555752.html (accessed 17.08.2015).

5.  Government Decree of 11.08.2015 № 831 “On approval of rules for granting subsidies from the federal budget of the Russian organizations – managing companies of industrial (industrial) parks and (or) industrial parks for reimbursement of the cost of interest on loans obtained in Russian credit institutions and the State Corporation “Bank for Development and Foreign Economic Affairs (Vnesheconombank)” in 2013–2016 for implementation of investment projects for the creation of objects of industrial (industrial) parks and (or) industrial parks, under the sub-program “Industrial Parks” State Program “Development of the industry and increase its competitiveness” (In Russ.). Available at: http://www. consultant.ru/document/cons_doc_LAW_184363 (accessed 20.08.2015).

6.  Government Decree of 30.10.2014 №1119 “On the selection of subjects of the Russian Federation have the rights to receive state support in the form of subsidies for reimbursement of infrastructure industrial parks and industrial parks” (In Russ.). Available at: http://www.rg.ru/ 2014/11/08/poddergka-site-dok.html (accessed 20.08.2015).

7.  Government Resolution of December 30. 2014 N 1605 “On the provision and distribution of subsidies from the federal budget to the budgets of subjects of the Russian Federation for the state support of small and medium-sized businesses, including peasant (farmer’s) economy” (In Russ.). Available at: http://www.consultant.ru/ document/cons_doc_LAW_173683. (accessed 20.08.2015).

8.  Glukhov V. V., Korobko S. B., Marinina T. V. Ekonomika znaniy. [Knowledge economy]. St. Peters-
burg, Piter Publ., 2003, 528 p.

9.  Grazhdanskiy kodeks Rossiyskoy Federatsii st. 1225 [Russian Civil Code Art. 1225]. Available at: http://www.consultant.ru/document/cons_doc_law_9027 (accessed 07.08.2015).

10.  Rayzberg B. A., Lozovskiy L. S., Starodubtseva E. B. Sovremennyy ekonomicheskiy slovar’ [Modern Dictionary of Economics]. Moscow, Infra-M Publ., 2011, 495 p.

11.  Instruction of Bank of Russia from 03.12.2012 N 139-I “On Banks’ Required Ratios”. Available at: http:// www.consultant.ru/document/cons_doc_LAW_139494 (accessed 07.08.2015).

12.  Letter from the Bank of Russia from 29.12.2012 N 192-T “On the Guidelines for the implementation of the approach to the calculation of credit risk based on the internal ratings of banks”. Available at: http://www. consultant.ru/document/cons_doc_LAW_140871. (accessed 09.08.2015).

13.  Regulations on the procedure of the Bank of Russia to credit institutions loans secured by assets or guarantees (app. Bank of Russia 12.11.2007 N 312-P). Available at: http://www.consultant.ru/document/cons_ doc_LAW_73508/ (accessed 10.08.2015).

14.  Order of the Ministry of Economic Development of Russia from 22.06.2015 N 385 “On approval of the Federal evaluation standard” Valuation of intangible assets and intellectual property”. Available at: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=181621;frame=1 (accessed 11.08.2015).

15. RF Federal Law of December 31, 2014 N 488-FZ “On industrial policy in the Russian Federation”. Available at: http://www.rg.ru/2015/01/12/promyshlen-nost-dok.html (accessed 17.08.2015).

16.  Polozhenie ob intellektual’noy sobstvennosti OAO “FSK EES” Moskva [Intellectual property clauses of JSC “FGC UES”, Moscow]. Available at: http:// www.fsk-ees.ru/media/File/innovations/Polozhenie_intellect. pdf (accessed 10.08.2015).

17.  Guidelines for the use of key performance indicators of public corporations, public companies, state unitary enterprises and economic entities in the authorized capital of which the share of the Russian Federation, subject of the Russian Federation in the aggregate more than fifty per cent, developed by the Ministry of Economic Development on the basis of the St. Petersburg International Economic Forum on July 5, 2013 № Pr-1474 (In Russ.). Available at: http://www. consultant.ru/document/cons_doc_law_19671/ (accessed 01.08.2015).

18.  O’Donnel D., Henriksen L. B., Vorlpel S. C. Becoming critical on intellectual capital. Journal of Intellectual Capital. 2006, No. 7.

19.  Luthy D. Intellectual Capital and its Measurement. In: Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA). Osaka, 1996.


Zelenskaya Tatyana Vasiljevna – Dr. Sc., professor, adviser of deputy chair of Krasnoyarsk region government, Krasnoyarsk region government.

Kuznetsov Alexander Alekseevich – Dr. Sc., Professor, Director of Institute of Space Research and High Technologies. Е-mail: kuznetsov@sibsau.ru.

Medvedev Aleksandr Vasilyevich – Dr. Sc., professor, System analysis and operational research department, Institute of Computer Science and Telecommunications, Reshetnev Siberian State Aerospace University.