ESTIMATION OF RESULTS OF RESEARCH AND DE-VELOPMENT AT CREATION OF HIGH TECHNOLOGY PRODUCTION
The estimation of results of research and development is considered at creation of high technology production. As an indicator of efficiency of research and development and its contribution to a total cost of production it is offered to use estimation of cost of object of intellectual property as result of scientific activity. Application затратного the approach providing an establishment of real cost of this or that object of intellectual property as a part of non-material actives of the enterprise by definition of initial cost of estimated object Is offered. In frameworks затратного the approach the market approach, profitable, clearing of a royalty, advantage discounting in incomes, discounting of economy of expenses is considered.