Valuation of sugar beet hybrids as objects of intellectual property
The purpose of the article is to improve the methodology of valuation` of sugar beet varieties and hybrids as objects of intellectual property and their estimation. In the research process were used general scientific methods such as: abstract and logical, comparison, analysis and synthesis, induction and deduction, direct reproduction (based on actual costs), substitution (analogies), and expert assessments. There’s done an analysis of sugar beet hybrids of selection of Institute of Bioenergy Crops and Sugar Beet from the Register of Plant Varieties of Ukraine in 2006-2015. There’s completed their valuation based on the improvement of existing methodologies of estimation of objects of intellectual property. It’s proposed to put sugar beet varieties in accounting with this value as intangible assets. It’s noted that the price level in the market is a part of commercial activity of selection institutes and consumers. Tabl.: 2. Refs.: 8.