Sales of new plant varieties developed at the govermental agricultural research institutes, distribution and accounting of breeder's right

Technology transfer; the sharing of technological knowledge and competencies for success, efficiency and growth. In our country where agriculture is an important sector, it is important that the newly developed indigenous plant varieties are brought into the economy. The new varieties developed as a result of the breeding activities carried out through the public institutions are transferred to a producer organization that needs it and transferred to use. Purpose of the study; determination of the process of presentation of the newly developed plant varieties to the market, the analysis of the distribution method of the income of the breeder obtained from the sale and the accounting of the researcher. Thus, it is aimed that the institutes and researchers of the various types of development are informed about the process of making income after the sales to the producers through the transfer of these varieties and the practices of the institutes for the other public institutions having the breeder's right. Work; R & D studies in agricultural research institutes operating in our country, public support, industry expectations, etc. plans, etc. related to the accounting of sales and distribution transactions, the legislation on which new plants are protected in accordance with the right of breeder, the registration of new varieties and sale, distribution of the proceeds obtained from sales to the shareholders, . The study consists of four parts. The first chapter covers the agricultural researches carried out in the course of the development of new plant varieties, institutions conducting these researches, agricultural research organization structure, agricultural research expenditures and supports. In the second part, the processes of protection of the new plant varieties developed with the right of breeder, ownership of the breeder 's right and rights and authorizations of the breeder' s right to breeder have been examined. In the third part of the study; registration of the breeder's right, production permission and sales processes, distribution of the acquired after-sale institute personnel and accounting of these transactions were evaluated. In the last part, the right to distribute the breeder right has been reflected practically in a public agricultural research institute that has undergone all these processes. Keywords: Agricultural Research, Research Institutes, improvement, Plant Breeding, Breeder's, Breeder's Rights, Technology Transfer, Accounting