In this monograph, the theoretical, scientific and practical aspects of organizing the activities of spin-off companies, maintaining accounting records and improving the activities of spin-off companies in the implementation of scientific and technical transfers of higher education institutions in ensuring the innovative development of the republic were researched. The specific priorities of spin-off enterprises, existing problems, and their role in attracting additional funds are scientifically and practically researched.

The work of the monograph is intended for heads of higher educational institutions, students of higher educational institutions in the field of economics, scientific staff, employees of the management apparatus of the higher education system, and all readers interested in the field.