Filin S.A., Yakushev A.Zh. Increase of a share of intellectual property in intangible assets of the companies that produce products used for ensuring national security

Abstract: The subject of this research is the process of increasing the share of intellectual property in intangible assets of the enterprises for the purpose of increase of their competitiveness and acceleration of transition to innovative type of development. The object of this research is the enterprises of the sector of the Russian economy that produce products used for ensuring national security. The tasks of this work consist in the analysis of consequences of the increased share of intellectual property in intangible assets of the enterprises and systematization on the basis of this analysis of positive and negative consequences for their financial and economic activity and its results. The authors systematize the consequences of increase in a share of intellectual property in intangible assets of the enterprises for their financial and economic activity and its results. The role of the state in this process and the possible consequences of its realization connected with decrease in the budgetary load of the state are being analyzed. The novelty of research consists in identification of possible consequences of increase in a share of intellectual property in intangible assets of the enterprises of the sector of the Russian economy producing production used for ensuring national security. The main conclusions of the conducted research is that the current increase in a share of intellectual property in assets of the enterprises becomes the general trend of development and the general tendency providing increase of their competitiveness and transition to innovative type of development.

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