Intangible resources of the enterprise. Tangible and intangible trade resources Intangible resources for project implementation

Intangible resources are part of the potential of an enterprise that brings economic benefits over a long period and has an intangible basis for generating income. These include objects of industrial and intellectual property, as well as other resources of intangible origin.

Industrial property is a concept used to denote the exclusive right to intangible assets: inventions, industrial designs, utility models, trademarks and service marks, trade names and indications of origin or appellations of origin of goods, as well as the right to suppress unfair competition.

Intellectual property - legal concept, covering copyright and other rights related to intellectual activity in the field of production, science, software, literature and art.

Characteristics of industrial property objects:

1) an invention is a new technical solution of a problem in any area of ​​the national economy that has significant differences, giving positive effect. The right to an invention is certified by an author's certificate or patent;

2) industrial design - a new artistic and design solution for a product that determines its appearance, meets the requirements of technical aesthetics, is suitable for industrial implementation and gives a positive effect.

There are two forms of industrial design protection: a certificate and a patent. Not subject to protection as industrial designs are products, the appearance of which is determined solely by their function (nuts, bolts, screws, etc.), as well as haberdashery, clothing, knitwear, fabrics (except for decorative ones), shoes, hats;

3) utility models are new in appearance, shape, placement of parts or in the structure of the model. To register a utility model, any changes are sufficient, even in the spatial layout of the model;

4) trademarks - a designation (name, sign, symbol or a combination of them) placed on a product or its packaging to identify it and its manufacturer. If services are provided under a trademark, it is called a service mark.

The main requirements for trademarks are their individuality, recognition, attractiveness to consumers and protectability, i.e. possibility of their official registration.

Intellectual property objects are associated with information system and information activities enterprises. These include: software (a set of programs used in the operation of a computer); data bank (a set of program, organizational and technical means intended for centralized accumulation and use of information); knowledge base (a set of systematized fundamental information related to a particular branch of knowledge and stored in computer memory).

Other intangible resources:

1) "know-how" - production technology, scientific, technical, commercial, organizational and managerial knowledge necessary for the functioning of production. Unlike the secrets of production, "know-how" is not patented, since for the most part it consists of certain techniques, skills, etc. The dissemination of "know-how" is carried out primarily through the conclusion of license agreements.

2) a rationalization proposal is a technical solution that is new and useful for the enterprise to which it is submitted and provides for a change in the design of products, production technology and the equipment used, or a change in the composition of the material. Its author is issued a special certificate - the basis of the right to authorship and remuneration.

3) the name of the place of origin of the goods. Reflects the name of the country (or locality) to indicate the exceptional properties of the goods caused by natural conditions, human factors, national characteristics characteristic of the region.

Industrial property - this concept will be used to designate a special right to intangible values: inventions, industrial designs, etc., as well as a right to avoid unfair competition.

Intellectual property - this concept is legal and, in turn, covers copyright and other rights that relate to mental work in the field of production, science, software, literature and art.

Industrial property objects have the following characteristics:

• 1) the invention is the latest technical solution, which has significant differences and allows you to solve any tasks in the field of the national economy. The right to an invention is confirmed by an author's certificate or patent;
• 2) an industrial design is one of the latest artistic and design solutions for a product, which determines how it will look, fit all necessary requirements technical aesthetics, acceptable to the implementation of the industrial method and allowing to achieve a positive effect.

There are only a few forms of industrial design protection. These include: patent and certificate. Under protection as industrial product designs are not covered products, whose appearance is determined only by their function. Also among these are haberdashery, clothing, knitwear, fabrics (except decorative), shoes, hats;

• 3) utility models are new models endowed with perfect appearance, shape, structure. In order to register a utility model, it is enough to make any changes to the models;
• 4) trademarks - an index (name, sign, symbol or combination of them), which is placed directly on the product itself or its packaging to determine who is its manufacturer. If any services are provided under a trademark, then it is called a service mark.

The key requirements for trademarks are: individuality, determinability, interest for the client and protectability, that is, the possibility of their official registration.

Intellectual property items are directly related to the information system and information work of the organization. They include: software; database; knowledge base.

Other intangible resources include:

• 1) "know-how" - production technology, scientific and technical, commercial, organizational and management knowledge that is necessary for the normal operation of the enterprise. "Know-how" in comparison with production secrets is not subject to a patent, because it is made up of specific techniques, skills, etc.
• 2) rationalization proposal is one of many technical solutions, which in turn is quite new and useful for the organization. It provides for adjustments in product designs, production technologies and the technique used or adjustments to the composition of the material. The author of this proposal is issued a certain certificate, which in turn is the basis of the right to authorship and remuneration;
• 3) the name of the place of production of the goods. Reflects the name of the state (or locality) to designate certain properties of the product, which is caused by natural conditions, human factors, national characteristics characteristic of a particular region;
• 4) "goodwill" - determines the image (reputation) of the organization.

In most companies, intangible resources contribute much more to the total value of an asset than tangible ones. Nevertheless, intangible resources hardly appear in the financial statements of companies - especially in the US, where R&D is considered an expense item, and intellectual property is often underestimated.

Exception not material resources from company balance sheets or their undervaluation is the main reason for the striking and ever-increasing discrepancy between the estimates in the balance sheets of companies (under the column "value of capital stock") and estimates for stock exchange(Table 5.2). One of the most important undervalued or generally unvalued intangible resources is the brand name. In table. Table 5.3 lists companies that own brands valued at $20 billion or more.

Brand names and others trade marks are an asset in the form of a company's reputation: their value lies in the trust they inspire among consumers. Brand value is reflected in the price premium that customers are willing to pay extra for a branded product (branded product) compared to a non-branded or unknown brand product. Brand value (or "brand equity") can be measured by multiplying the price premium inherent in a brand by the annual sales of those products, and then calculating the present value of the revenues generated. The assessment of brands given in table. 5.3 includes measuring the operating income for each brand (after taxes and capital expenditures), measuring the share of net operating income attributable to each brand, and finally capitalizing those earnings. The value of a company's brands can be increased by expanding the range of products or markets. Philip Morris is a recognized expert in the international sale of licenses (franchises) to use its brands. The strength of the Harley-Davidson’s brand has not only allowed the company to charge nearly 40% more for its motorcycles than competitors, but also to license its name to clothing, coffee mug and cigarette manufacturers, and restaurant owners.

Reputation can become as integral to a company as its brand. Charles Fombran argues that a company's prosperity and survival depend on the support it can receive from its employees, customers, investors, and government. The company's reputation is the most valuable resource, and this is not only about customers, but also about company employees, suppliers (including financial institutions) and the government. In 2003, a survey conducted by Harris-Fombrun showed that the highest "reputation scores" were Johnson& Johnson, Harley-Davidson and Coca-Cola.

Technology is as much an intangible asset as reputation. Its value is also impossible to determine on the basis of an analysis of the balance sheets of most companies. Intellectual property - patents

Table 5.2. Large corporations* with the highest price ratio

per share to book value

Company	Ratio of market value to book value	Industry	The country
1. Accenture	27,6	Consulting	USA
2. Gillette	17,9	Body care	USA
3. Anheuser Busch	16,8	Brewing	USA
4.Gap	17,0	Retail sales	USA
5. Kellogg	16,0	Food	USA
6. Dell Computer	15,9	Computers	USA
7.Oracle	12,2	Software	USA
8 GlaxoSmithKline	11,0	Medicines	United Kingdom
9 Hennes & Mauritz	10,5	Retail Promotions	Sweden
10. SAP	10,1	Software	Germany
11.SCM	10,0	Computers	USA
12.Pfizer	9,9	Medications	USA
13 Unilever	9,6	Consumer goods	UK-Netherlands
14. Coca Cola	9,3	Soft drinks	USA
15. Sysco	9,1	Catering	USA
16 Forest Labs	8,5	Medications	USA
17. E-Bay	8,2	Electronic commerce	USA
18. Pepsico	8,0	Soft drinks	USA
19.Medtronic	7,9	Medical equipment	USA
20.3M	7,8	Very diversified	USA
21 Procter & Gamble	7,8	Consumer goods	USA
22 France Telecom	7,6	Telecommunications	France
23. Smith & Nephew	6,7	Medications	United Kingdom
24. Johnson & Johnson	6,7	Medications	USA

* These companies are among the world's top 300 companies by market capitalization with the highest market to book value ratio in May 2003.

The modern period of civilization development is characterized by the fact that the value of physical (material) resources is gradually decreasing, while the value of services and intangible resources is steadily growing.

In its own way nature intangible resources are the result of unique knowledge in any form or a consequence of the rarity of any resources.

Intangible Resources - This component the potential of an enterprise that can be useful over a long period of time, which is characterized by the absence of a material basis for generating income and the uncertainty of the size of future profits from its use.

These include: objects of intellectual property, as well as other resources of intangible origin. The concept of intellectual property was enshrined in the Stockholm Conference in 1967.

In Ukraine normative document and on the regulation of the content of intangible resources and the procedure for their accounting act P(s)BU 8 "Intangible resources"; tax accounting by the Law of Ukraine "On taxation of enterprise profits"; there are laws of Ukraine regarding certain types intangible resources: "On scientific and technical information"; “On Copyright and Interchangeable “Rights”, “On the Protection of Rights to Inventions and Utility Models”, “On the Protection of Rights to Industrial Designs”, “On the Protection of Rights to Marks for Goods and Services”.

As part of intellectual property objects distinguish: objects of industrial property, objects protected by copyright and mixed rights, others (non-traditional objects of intellectual property).

To objects of industrial property belong to: inventions, industrial designs, utility models, trademarks and service marks, company name, methods of protection against unfair competition.

inventions - this is a solution of a technical problem marked by a significant novelty in any branch of the national economy, which gives a positive effect.

invention considered only specific solution technical task. Suggestions in the form of an idea, a general statement of the problem cannot be an invention.

Industrial model - this is a new artistic solution of a product, suitable for implementation by an industrial method, in which the unity of technical and aesthetic properties is achieved. The artistic solution of a specific form of a product is recognized as an industrial design and is provided legal protection subject to its novelty, originality and suitability for industrial manufacture.

Some products are not protected as industrial designs. These are haberdashery, knitwear, fabrics (except decorative ones), shoes and hats.

utility models- these are new in appearance, shape, placement of parts or structure of the model.

trademark considered to be original designations (name, term, drawing or combination thereof), which have legal protection and are intended to distinguish this product from other similar ones.

If under the trademark are offered services, then it is called service mark.

A trademark must identify a product (service). The main requirements for a trademark are their individuality, recognizability, attractiveness, their ability to protect, not violating public interests.

All these types of industrial property are enshrined in 1883 by the Paris Convention for the Protection of Industrial Property.

Also for industrial property trade names is the established designation of an enterprise or individual on whose behalf a production or other activity is carried out.

Unfair competition consider any competitive actions that are contrary to the rules and principles of entrepreneurial activity.

Written (handwritten, typewritten, etc.);

Oral ( public performance, lectures, speeches, etc.);

Fine;

Object-spatial (sculptures, models, etc.);

In other forms.

Intellectual property how an enterprise resource is connected with its information system. Information is an object of legal property of citizens, legal entities and states. The most important objects of intellectual property related to information activities and forming non-R&D enterprises, is computer software, Database.

Software- This is a set of programs that are used in working with a computer, it is also protected by copyright.

Database- this is a certain set of software, organizational and technical means that are properly systematized and concentrated in a certain place and suitable for machine reading.

Related rights - these are rights that, as it were, are taken to copyright and are derived from it.

They are divided into three types: the rights of performers; rights of producers of phonograms; rights of broadcasting organizations.

Other non-traditional objects of intellectual property include: "know-how", goodwill, rationalization proposal, trade secret.

"Know-how" (know how to do) is knowledge and experience of a scientific, technical, industrial, managerial, commercial, financial and other nature that is not protected by safe documents and not made public, which can be used to produce goods and services.