Synchronization of patent, contractual and accounting policies in the management of intellectual property in innovative projects

The article is devoted to the study of structural elements of patent, contractual and accounting policies of organizations and institutions, the relationships between them, as well as the principles of synchronized development and application in relation to the results of intellectual activity in the implementation of innovative projects. The interests of stakeholders that determine the focuses of the universities patent policy are highlighted. Using the example of the terms of contracts for research and development work characterizing the subject, the procedure for securing intellectual rights and making payments, the influence of contractual policy on the financial and economic parameters of the parties’ activities and the partnership of economic entities in the implementation of innovative projects is demonstrated. Within the framework of the procedure for identifying design documentation as part of intangible assets, the variability of accounting methods that make up the accounting policy and the optionality of their application depending on the type of intellectual property and the implemented management scenarios are shown. For an innovative project to localize production and develop Russian infrastructure for electric transport, a fundamental implementation scheme has been developed based on the creation of a joint venture by the university and a business partner, a structural and logical model of policy synchronization and a morphological matrix of accounting policy elements. The obtained results are of practical importance for scientific and educational organizations developing new technologies in the interests of industrial customers, as well as for commercial organizations producing innovative products in various sectors of the economy.

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