Summary of research and developments
Introduction
Company names, trade marks, service marks
and names of places of an origin of the goods became more
and more important nowadays in Ukraine. Creation of equal
conditions of managing for various types of commodity
producers, introduction competitive rules in their activity
and increase of responsibility for its results, is reason of
necessity of jural gear.
This role play trade marks and brands.
Urgency of
a theme of final work
Necessity
for an intellectual property estimation usually arises at
fulfilment of transactions of purchase and sale or at the
conclusion of the licence agreement on the right of use of
intellectual property, at definition of the size of
indemnification of the damage caused to the legal owner by
illegal use of its intellectual property.
In practice of the enterprise the
intellectual property is realised in the form of the account
of non-material actives at company revaluation (an
estimation of actions) more often. Intellectual property use
in the authorised capital allows the enterprise and to its
authors - to founders to get considerable practical
advantages
Prospective
novelty of work
In estimation practice three classical
methods are used: expenses, analogues of sales, under the
income.
The first answers a question how many it
is necessary to create an active, the second, being based on
data of sales, allows define how many the given active in
the market can to cost, the third method allows from
calculations of present and future incomes of the enterprise
(by capitalisation) to pass to enterprise cost.
it is supposed to carry out the
comparative analysis of the given methods that will give the
chance to make with the big confidence a choice in favour of
one of them on the basis of concrete indicators and to
develop the software for trade mark estimation of cost.
The purpose and research problems
Objective of this research is reception
of results of comparison of efficiency of such methods of
estimation of cost of the trade mark, as a method of
expenses, a market method and a method under the income. For
object in view achievement it is necessary to execute a
number of problems under the analysis of methods and models
of estimation of cost of the trade mark, working out of the
software for realisation of the scheme and the analysis of
efficiency [2].
Practical
value of results
The results received as a result of work
can be used at decision-making on carrying out of estimation
of cost of the trade mark. They can be applied for the
purpose of decrease in risks and increase in profitableness
to optimisation of an investment policy of the enterprises.
The
review of researches and workings out on a theme
In modelling of estimation of cost of
the trade mark in Russia are engaged: Skorobogatyh I.I.,
Vanifatova Maria Mihajlovna (the Director for trading
researches of the company "Business of the Analyst"),
Grjaznova Alla, Fedotova Marina, Eskindarov Michael and many
other things
In Donetsk National Technical University
intellectual property studying is engaged Gizatulin A.M. as
in the given direction the former masters Bojko Elena
Viktorovna, Mananji Pavel worked, etc.
Own
workings out and planned practical results
The basic stages of process of an
estimation
Carrying out of estimated works includes:
1) definition of object of an estimation;
2) formation of problems and the approach
to an estimation;
3) definition of a kind of the estimated
cost;
4) the conclusion with the customer of
the contract on an estimation;
5) an establishment of quantitative and
qualitative characteristics of object of an estimation;
6) the market analysis which the object
of an estimation concerns;
7) a choice and a substantiation of a
method (methods) of an estimation within the limits of each
of approaches to an estimation and realisation of necessary
calculations;
8) generalisation of the results received
within the limits of each of approaches to an estimation,
definition of total size of a project cost of an estimation;
9) drawing up and transfer to the
customer of the report on an estimation. [10]
Approaches to a trade mark estimation
For today there are some approaches to an
intellectual property estimation. Preferences at a choice of
this or that approach to an estimation depends on presence
of the necessary information, requirements of buyers or
proprietors of objects of intellectual property, an economic
situation at the moment of an estimation.
The market approach
At the market approach the method of
comparison of sales when the considered active is compared
to similar objects of intellectual property or interests in
these objects or with the securities provided with
intangible actives which have been sold in the open market
is used.
Basic elements of comparison which should
be considered at selection and the analysis of transactions
on sale is the following:
1. Structure and volume of the legal
property rights to the intangible property, transferred in
the transaction.
2. Existence of any special conditions
and agreements on financing.
3. Economic conditions which existed in
the corresponding secondary market during the transaction on
sale.
4. Branch or business, where it was used
(or will be used) the intangible active.
Conclusions
That is why estimation of cost of trade
mark becomes more and more significant problem for both new
created enterprises, and the old one.
In spite of existence some various
techniques of calculation of cost of the trade mark in the
world, it is not obviously possible to choose one universal.
All enterprises have own set of indicators of their
financial and economic activity, own history and own
possibilities.
As it is represented, any of the resulted
techniques should not be used independently. Only the cost
counted up by several techniques can yield true result.
So we can tell that no one of
techniques should not be used independently. We have to use
few of techniques in order to get
surefire results.
In degree work the review of the basic
existing methods of an estimation of the trade mark will be
made, the conclusion is drawn on their efficiency and lacks.
Note: At
the time of writing this abstract the master's work is not
finished yet. The Final date is december 2009.The full text
and materials on a theme can be received from the author or
the leader of work after the named date.
