3.
The source of the IR is the hired employee, - a source of intellectual origin
generating intellectual added value. Proceeding from this, IR is a surplus for an
"intellectual" employee whose performance will also bring an income for the employer.
Such an annuity may not always occur (under the specified conditions) and for the
employee may be in the form of additional payments, bonuses, awards, etc.
4.
It was found that the most significant differences between IR and innovation
rent are the differences in the nature of production factors, the characterization of the
outcome of the activities of an "intellectual" employee and the possibilities for its sale.
5. According to the results of the research, it was found that IR can be assigned:
"intellectual" employee due to the creation of IR based on intelligent products
(organizational structure, effective management, business reputation, customer
relationship, product distribution channels, portfolio of contracts, various contacts and
agreements, etc.), the use of which increases operating income and creates competitive
advantages. Such IR is manifested in accounting in the form of bonuses, surcharges,
awards, etc.; developer of the object of intellectual property based on the use of its
unique quality. Such an IR, which can be considered as an innovative rent, in
accounting appears as a payment for the right to use an intellectual product from an
innovatively active enterprise; an innovative enterprise based on the use of intellectual
property. Such an IR, which can be considered as an innovative rent, is reflected in
accounting as an income from the sale of innovative products, licenses for the use of
intellectual property, goodwill; the investor due to the fact that any new innovative
product will have added value compared to usual, which brings an excess profit. Such
IR in accounting is manifested as the income received from the innovative active
enterprise for the invested capital.
6. Depending on the development strategy of the entity to ensure revenue
management, including IR, the last one was proposed to be accounted for on the
subaccounts of the "Financial Results" account or on the off-balance sheet "Rent".
Prospects for further research are to develop forms of reporting on IR and
disclosure of information about it.
BIBLIOGRAPHICAL REFERENCES
1.
Smyt. A. Study on the nature and causes of wealth of peoples / A. Smyt.;
[trans. from English; prelude V.S. Afanaseva]. - M.: Eksymo, 2007. - 2007. - 960 pp.
2.
Marshall A. Fundamentals of Economic Science / A. Marshall; [prelude Dzh.
M. Keins; trans. from English V.Y. Bomkyna, V.T. Rysyna, R.Y. Stolpera.] - M.:
Eksymo, 2007. - 832 p.
3.
Shumpeter Y.A. The theory of economic development. Capitalism, Socialism
and Democracy / J.A. Schumpeter; [prelude V.S. Avtonomova; trans. from German
V.S. Avtonomova, Yu.V. Avtonomova, L.A. Hromovoi, K.B. Kozlovoi, E.Y.
Nykolaenko, Y.M. Osadchei, Y.S. Semenenko, E.H. Solovieva] - M. Eksymo, 2007. -
864 p.
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