Construction of a Financial Model of Commercialization of Intangible Assets

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.