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Construction of a Financial Model of Commercialization of Intangible Assets

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Russian Engineering Research Aims and scope

Abstract

The relevance of the topic is associated with the need to consider the basic principles of commercialization of intangible assets. The article considers stable functional relationships between indicators based on a company’s retrospective financial statements. Financial models of commercialization of the industrial design of the four-seat light utility aircraft MAI-411 are presented. The types of services sold, possible production costs, and sales plans are determined. The main criteria for the efficiency of investments in the industrial design are calculated.

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REFERENCES

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Funding

This work was supported by ongoing institutional funding. No additional grants to carry out or direct this particular research were obtained.

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Authors and Affiliations

  1. Moscow Aviation Institute, 125080, Moscow, Russia

    M. N. Kaloshina & T. Yu. Nikolenko

Authors
  1. M. N. Kaloshina
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  2. T. Yu. Nikolenko
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Corresponding authors

Correspondence to M. N. Kaloshina or T. Yu. Nikolenko.

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The authors of this work declare that they have no conflicts of interest.

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Translated by A. Ovchinnikova

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Kaloshina, M.N., Nikolenko, T.Y. Construction of a Financial Model of Commercialization of Intangible Assets. Russ. Engin. Res. 44, 443–448 (2024). https://doi.org/10.3103/S1068798X2470014X

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  • DOI: https://doi.org/10.3103/S1068798X2470014X

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