Improving the methodology for assessing the value of intellectual property objects as part of an innovative product

The article is devoted to improving the methodology for assessing the value of intellectual property objects that are part of an innovative product. The subject of the study is a methodological approach to assessing the value of the intellectual component of an innovative product, taking into account commercial and technological factors. The purpose of the study is to justify the direction of improving the methodology for assessing the value of the intellectual component of an innovative product based on the integration of economic, legal, market, and technological parameters. It has been established that the methodology for assessing the value of intellectual property objects as part of an innovative product should be based on the principle of target adequacy, i.e., the method should correspond to the source of value, the purpose of the assessment, the stage of the product's life cycle, and the method of commercialization. An improved model for assessing the intellectual component of an innovative product is proposed, focused on the integration of economic, legal and market parameters. The presented approach allows for taking into account the contribution of an intellectual resource to the final financial result of an enterprise and forming a structured basis for making more effective management, investment, and accounting decisions.