ОЦІНКА ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ З ПОЗИЦІЙ БУХГАЛТЕРСЬКОГО ОБЛІКУ

Abstract

The steady functioning of the post-industrial type enterprise and its development as a complex dynamic system requires the use of decision-making processes of general or result indicators, an important place among which is data on intangible economic resources and their productive energy, expressed by indicators of the size and structure of intellectual capital. In the conditions of the post-industrial socio-economic environment, information and intellectual economic resources have a significant effect on the efficiency of the activity of both an individual economic entity and the national economy as a whole. One of the options for developing (improving) the intellectual capital accounting system is the accounting model - Accounting for the future (Accounting for the future‖ (AFTF)). This model is developed as a special tool for the formation of accounting financial reporting on the cost of an enterprise based on the use of technology budgeting capital of the enterprise. The Value Added Intellectual Impact Value (VAIC) model is a system of indicators to measure the value added generated by the enterprise's intellectual capital. The basis of the development of this model is the hypothesis that value added is the main indicator of the transformation of intangible assets into market assets of the enterprise. Existing standardization of accounting and reporting and standards for measuring intangible assets for financial reporting purposes do not provide a formalized value for a significant part of such objects. The lack of a valuation technique does not make it possible to uniquely identify the place of this type of economic resources in the accounting process, to formally represent them in the public reporting of the enterprise, first of all, to include them in the balance sheet for balancing the market and book value of the company. The use of intellectual capital by economic systems of any hierarchical level is a prerequisite for the implementation of the strategy of their innovation development, the formation of investment attractiveness and the provision of positions in the capital markets. The main complex criterion for assessing the modern economic entity is the value of equity, changes in its market value. Taking into account the fact that intellectual capital occupies a significant share in the total value of the equity capital of a post-industrial type enterprise, the development of a reliable methodology for its valuation and the principles of representation in capital and investment markets is an actual subject of modern economic science. The development of the underlying foundations for formalizing the indicators on the intellectual capital of an enterprise, obviously, should proceed from the principle that intellectual assets are intellectual capital that is fixed, stored, cataloged and accessible for familiarization.