Bardash S.
PhD in Economics, professor, professor of finance, banking and insurance
department, Kyiv cooperative institute of business and law, Kyiv, Ukraine
Osadcha T.
PhD in Economics, associate professor, professor of finance, accountancy and
entrepreneurship department, Kherson State University, Kherson, Ukraine
VARIATIVITY OF FORMATION AND ACCOUNTION OF
INTELLECTUAL RENT
Introduction. One of the factors of social production in the twenty-first century
is information and knowledge that are the basis of all kinds of intellectual products.
Any production process is accompanied by intellectual expense of knowledge. This is
inherent to the entire production process and not only in the knowledge-intensive
industries in which the intellectual product is produced. Knowledge-based industries
are based on the use of information as the main resource, therefore, the process of using
intellectual capital components (hereinafter - IC) in them is the most weighty and
requires management based on reliable information on the incomes and costs of such
production. One of the results of the use of IC is the receipt of intellectual rents
(hereinafter referred to as IR).
At the same time, in Ukraine today, the question of the formation and distribution
of IR for the development of the innovation sphere of the national economy, as well as
one of the ways of establishing social justice and raising the level of social welfare, are
raised only among scholars. The existing legal, economic and financial mechanisms of
the innovation sphere exclude any accounting of IRs. This applies to other types of
economic activity.
The questions of the theory of rent, as well as the desirability of distinguishing its
types in their writings, were studied by A. Smit [1], A. Marshal [2], Y. A. Schumpeter
[3], M. Blauh [4], D. Vorchester [5] and others. The search for an explanation of the
phenomenon of rent, as well as its impact on the behavior of economic subjects, has
intensified significantly thanks to the results of scientific research in the works of G.
Tallok [6], J. M. Biukenen [7], E. Kriuher [8], in particular, the list of types of rent was
substantially expanded.
Significant development of high technology branches in the twenty-first century
became the basis for the emergence of IR, which led to research in the identified field.
The questions of IR were investigated by A. Anchyshkyn, A. Dynkin, V. Inozemtsev,
E. Kantor, T. Nazarycheva, N. Sirenko, O. Sukhariev, Yu. Yakovets, B. Biegelbauer,
R. Hollingsworth, A. Laffe, Y. Shionoya, G. Schienstock and others.
During the last time the issue of IR was studied by other researchers. At present,
the results of the study on the possibilities of using the accumulated IR and the
mechanism for the formation of IR are noteworthy, as outlined in article by I.
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