ZHURAKOVSKA I. Аccounting of intellectual property at agricultural enterprises.

Research object is intellectual property of agricultural enterprises and right for the use by her. Research purpose: grounded of theoretical and methodical principles of reflection of objects of intellectual property in composition the assets of agricultural enterprises as well as development of practical recommendations in relation to perfection of method of their account and providing of documentary control. Methods: inductions and deductions, analogies and comparisons, supervisions and questionnaires, groupings, historical, graphic. Theoretical and practical results: consist in development of theoretical principles of intellectual property as to the asset of enterprise and development of recommendations from the improvement of account of its creation and use. Scientific novelty: first: grounded method of reflection in composition of immaterial assets of group of objects of intellectual property, as aggregates two constituents: rights for the use as documentary confirmation and financial transmitter,as substation bases of cost, which will allow to identify and control the assets of agricultural enterprises which the right of intellectual ownership spreads on; purchased subsequent development: method of account of creation of intellectual property by the choice of method of capitalization of charges depending on the type of object, duration of process and speed of change of technologies of, which simplifies procedure of analysis of charges on accordance their research or developments; it is improved: determination of intellectual property, as an object of record-keeping, which takes into account legal descriptions of this type of ownness (rights of properties and unproperties) and sign of assets, and classification, depending on the features of legal safeguard by differentiating of group of objects of industrial ownness in accordance with a current legislation on objects which are guarded patents, and rights, to commercial denotation. Degree of introduction: the results of dissertation are inculcated in the economies of the Volinskoy area and Ukraine. Efficiency: will be instrumental in the improvement of intellectual property in agricultural enterprises. Sphere, industry of the use: agroindustrial production of Ukraine.