Formation of assortment portfolio of intellectual activity results of budgetary institutions using the ABC and XYZ analyses

Abstract

Subject. The article addresses the formation of assortment portfolio of intellectual activity results of budgetary institutions. Objectives. Our aim is to present organizational and economic approach to intangible assets as reserves, using the case of federal State budgetary research institutions that are the rights holders of intellectual activity results. Methods. We employ general scientific research methods. Results. The paper offers approaches to classification of intellectual activity results based on parameters of their attractiveness as a commodity and trends in the market of intangible assets. We conducted a survey of four groups of respondents related to scientific or managerial activities, according to the chosen classification of intellectual activity results, and performed ABC and XYZ analysis based on the results of the survey. Conclusions. The results of the analysis enabled to form groups of assortment portfolio of intangible assets that can be recognized as providing future economic benefits with a high degree of probability. For these groups, it is possible to formulate recommendations that may affect the formation of accounting mechanisms and the preparation of accounting policies. This, in turn, may affect the development strategies for budgetary research institutions and increase the efficiency of their activities.