The most important necessary condition for the practical implementation of the results of fundamentally new technical developments is the assessment of economic and commercial efficiency of the production of science-intensive products, which would ensure the mutually beneficial interests of both new scientific knowledge developers (i.e. applied scientific organizations) and industrial enterprises implementing these developments. The aim of the study is to develop a methodology for assessing the economic efficiency of the production of high-tech products, highlighting the contribution of research organizations as developers of new scientific knowledge and participants in the production of a new material product. To assess the contribution of scientific researches of the used potential scientific knowledgean income-cost method has been developed.Its essence is that the total economic effect from the production of innovative (scienceintensive) products using new scientific knowledge is distributed in proportion to the cost of each type of work and the participants in their creation: scientific researches, design effort, equipment and costs of an industrial enterprise. This method provides: - full costs compensation of the production of science-intensive products, including the cost of developing new or improved technologies; - obtaining the effect of each cost components, including the cost of knowledge potential creation not lower than the average level of the final efficiency. In this way, the boundary conditions of equal profitability for each participant in the production of high-tech products are ensured. With this methodological approach, it is taken that the relative economic efficiency of the expenditures on scientific researches (the potential of scientific knowledge), as well as other components of high-tech products development and creation, are at the same level. The proposed principle of total income and profit distribution (in proportion to costs) provides the necessary basis for each participant in science-intensive products creation.In any case this principle allows expecting a reimbursement of their outlaysand distribution of profits according to the general level of efficiency. In whole l, it is recommended to value the scientific knowledge potential as a business forming intangible asset at three levels.