Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture

Alexey Popov; Valentina Sharapova; Natalya Sharapova; Oleg Artemyev

doi:10.55186/25876740_2025_68_5_581

UDC

338 657.92 001.895

VAK Russia

5.2.3

DEVELOPMENT OF ACCOUNTING AND ANALYTICAL TOOLS FOR ASSESSING THE EFFECTIVENESS OF INVENTIONS AND UTILITY MODELS IN THE FIELD OF NEW MATERIALS CREATION FOR AGRICULTURE Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture

АА Аа

Published in INTERNATIONAL AGRICULTURAL JOURNAL · Pages 581–585 · Rubric: Agrarian reform and forms of managing

DOI: https://doi.org/10.55186/25876740_2025_68_5_581 · EDN: FFYJNO

Received: 21.08.2025 Accepted: 01.09.2025 Published: 30.09.2025

Authors

Alexey Popov

Valentina Sharapova

Natalya Sharapova

Oleg Artemyev

Alexey Popov

Academic degree: candidate of economic sciences

Science rang: docent

Ural State University of Economics associate professor of the department · department of accounting and auditing · Russian Federation · Ekaterinburg

Valentina Sharapova

Academic degree: doctor of economic sciences

Science rang: professor

Ural State University of Economics professor of the department · department of accounting and auditing · Russian Federation · Ekaterinburg

Natalya Sharapova

Academic degree: doctor of economic sciences

Ural State University of Economics head of the department · department of accounting and auditing · Russian Federation · Ekaterinburg

Oleg Artemyev

Academic degree: candidate of economic sciences

All-Russian Research Institute of Fisheries and Oceanography Russian Federation · Moscow

ABSTRACT

The efficiency of agriculture is largely determined by the use of advanced innovative materials that are resistant to environmental conditions and other adverse factors. Accordingly, the introduction of new materials into the agricultural process should take into account potential performance and provide an opportunity to manage it. The article reveals the current state and directions for improving the accounting and analytical tools used to assess the efficiency of intellectual property in the field of creating new materials for enterprises of the agro-industrial complex. The definition of accounting and analytical tools is clarified, its difference from accounting and analytical support is substantiated. The division of research and experimental development (R & D) into the research stage and the development stage is substantiated with the allocation of relevant criteria, the principles of recognition in the composition of expenses and capitalization of innovation costs are formulated. The author's methods for assessing the efficiency of creating new materials are analyzed with a justification of the advantages and areas requiring improvement. The methodology for assessing the efficiency of creating new materials based on traditional methods is analyzed in detail, taking into account modern trends in determining the efficiency coefficient. The application of the methodology is illustrated by the example of innovative urea-formaldehyde fertilizer. As areas for improvement, it is recommended to consider the concept of the life cycle of a new material and the determination of the possibility of maximizing profits taking into account environmental and social aspects in relation to the agricultural sector. The results of the study can be used in the practical activities of organizations in implementing innovative activities and for the purposes of further scientific research in relation to the development of methods for the formation and analysis of information for assessing the effectiveness of scientific investments.

KEYWORDS

accounting and analytical toolkit, new materials, research and experimental development (R & D) expenses, innovation-related expenditures, stage of research and development, intangible assets, economic efficiency, urea-formaldehyde fertilizer, innovations in agriculture, investments in agro-industrial complex

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Editor-in-Chief

Aleksandr Fomin

Deputy Editor-in-Chief

Tat'yana V. Kazennova

Responsible Secretary

Irina Mamontova

Issue Editor

Gilyana Yakushkina

Literary Editor

Marina G. Fomina

Editorial

Redakcii Sotrudnik

info@mshj.ru

GOST

Popov A. Y., Sharapova V. M., Sharapova N. V., Artemyev O. G. Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture // . 2025. pp. 581-585. DOI: https://doi.org/10.55186/25876740_2025_68_5_581. EDN: FFYJNO. (Date of access 20.08.2026).

MLA

Alexey Popov, Sharapova V. M., Sharapova N. V., Artemyev O. G.. "Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture." (2025): 581-585. DOI: https://doi.org/10.55186/25876740_2025_68_5_581. EDN: FFYJNO.

APA

Popov A. Y., Sharapova V. M., Sharapova N. V., Artemyev O. G. (2025). Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture. , 581-585. https://doi.org/10.55186/25876740_2025_68_5_581 EDN: FFYJNO.

Chicago

Alexey Popov, Sharapova V. M., Sharapova N. V., Artemyev O. G.. "Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture." , no. (2025): 581-585. https://doi.org/10.55186/25876740_2025_68_5_581. EDN: FFYJNO.

WIKI

{{cite journal | author = Popov A. Y., Sharapova V. M., Sharapova N. V., Artemyev O. G. | title = Development of accounting and analytical tools for assessing the effectiveness of inventions and utility models in the field of new materials creation for agriculture | journal = | year = 2025 | pages = 581-585 | doi = 10.55186/25876740_2025_68_5_581 }} EDN: FFYJNO

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