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The issue of digitalization of the economy is one of the most pressing at the moment. The purpose of this work is, firstly, an analytical review of the current support by the Government of the Russian Federation of the process of digital transformation of the domestic economy. The authors analyzed the performance of Russian state programs in the field of digitaliza-tion, which characterize the effectiveness of involving information and integrated systems in enterprises. Secondly, consideration of the concept of digital twins as a system that can reduce labor costs and increase the efficiency of technological processes. The study of this innovative technology-intensive technology is necessary in view of its indisputable ad-vantages such as qualitative changes in the methods of receiving and transmitting data and the reorganization of personnel activities through digitization. The innovation under consid-eration becomes a strong catalyst for the development of modern enterprises. The design of modern devices is constantly becoming more complicated, new firmware and new fea-tures are added. The application of the concept of digital doubles gives enterprises a very important strategic advantage: specialists in design departments can conduct a comprehen-sive analysis of operational data and use the results in the process of developing new prod-ucts. In this work, the authors conducted a study on the introduction of the concept of digital doubles by foreign enterprises. Also, three forecast blocks are developed in the article in the context of the prospect of introducing digital twins into the economic environment of the enterprise. This innovation will allow accurate forecasting for trouble-free maintenance, increase not only managerial, but also operational efficiency and, as a result, a significant reduction in the risks of human error. The aforementioned aspect is of particular importance in such a high-tech industry of the Russian industry as aviation.

необходимость, возможность и условия проведения оценки научно-исследовательских и опытно-конструкторских работ, выполняемых университетами, раскрыта сущность научно-исследовательской работы как объекта стоимостной оценки и многостадийного процесса генерирования добавленной экономической стоимости, и обоснованного предложения методов ее измерения. Исследована стоимость научно-исследовательских работ, выполняемых государственными образовательными учреждениями-университетами. Необходимость такого исследования обусловлена тем, что в условиях цифровой экономики научно-исследовательские работы университетов все чаще становятся объектами стоимостной оценки. Специфические факторы стоимости научно-исследовательских работ, такие как уникальность, инновационность, рискованность, влияют не только на их стоимость, но и требуют специфики при их оценке. Для оценки научно-исследовательских работ целесообразно гармонизировать учетный и оценочный инструментарий. Ключевые слова: научно-исследовательские работы, опытно-конструкторские работы, оценка стоимости, факторы стоимости, коммерциализация результатов интеллектуальной деятельности, университет.

The textbook discusses the concepts and types of intangible assets (IA) and intellectual property (IP), information and regulatory framework for their identification and evaluation. The methods of valuation of IA and IP within each approach are given, examples of determining the value of IA and IP by different methods are given. Specific intellectual assets — domain names and client bases, methods of their evaluation are considered. The requirements to the report on assessment of IA and IP are characterized and the example of the report on assessment of trademarks is analyzed. At the end of each Chapter, control questions and practice-oriented tasks are presented. Meets the requirements of the Federal state educational standards of higher education of the last generation. It is intended for bachelors and undergraduates studying in the direction of "Economics", as well as for graduate students, teachers, researchers and specialists in the field of valuation.