РАЗВИТИЕ МЕТОДИКИ ОЦЕНКИ ИНТЕЛЛЕКТУАЛЬНОГО КАПИТАЛА В ОРГАНИЗАЦИИ

Abstract

Currently, due to the intensive development of intellectual capital, it is becoming the pillar of innovative and high-tech development. Intellectual capital includes such elements as knowledge, skills, qualifications, abilities, mental abilities, employee experience – they maximize profits and other economic and technical results. To improve intellectual capital, innovative, scientific and technical centers and multifunctional centers of applied expertise, sites, educational and technological complexes are being created; corporate programs for employees’ advanced training and self-development are being launched; professional standards are being introduced; new mechanisms of employees’ material and non-material motivation and incentives are being developed; research and development are being funded; corporate-wide contests of professional excellence are being held; talent pools (personnel reserves) are being formed. In this regard, a need arises in society for measuring intellectual capital correctly, for obtaining accurate results and applying the obtained data efficiently, that is, for raising the level of intellectual capital of enterprises in the future. The article compares various methods for measuring the intellectual capital of an organization, identifies the advantages and disadvantages of each of the methods, as well as the features of their application. Based on the formulated recommendations, using the methods of market capitalization on the example of Kamaz and KuibyshevAzot companies, the ways of improving the methodology to obtain the most reliable result are proposed.