Методичний підхід до інтегральної багатокритеріальної оцінки інтелектуального капіталу

Abstract

The article is aimed at developing scientific-methodological recommendations for the integrated multi-criteria assessment of intellectual capital. Achieving this goal requires solving the following tasks: analysis of the theoretical principles of intellectual capital; analysis of intellectual capital components; analysis of methods for assessment of intellectual capital; development of a multi-criteria model of integrated assessment of intellectual capital on the basis of program-target approach and utility theory. In line with the conception of management by objectives, as well as in accordance with both the systemic and the program-target approaches, the objectives of enterprise are formulated taking into account the growth, renewal and efficient use of intellectual capital. Based on the analysis of available publications, a classification of factors affecting intellectual capital is compiled. Using the structure of intellectual capital and graph theory, the «tree of purposes» of intellectual capital is built, which represents an unoriented, bound graph, the verticals (nodes) of which are purposes, and the ribs (arcs) are the links between them. A system of criteria – indicators that affect the achievement of the objectives is formulated. As a criterion for optimality of achieving the objective, it is proposed to use the multi-criteria utility function. It is noted that in order to assess intellectual capital, it is advisable to use the additive utility function, which makes it possible to compute the integral indicator of intellectual capital. This, in turn, allows to analyze the growth, renewal and efficiency of the intellectual capital of enterprise over a number of years, as well as compare enterprises with each other.