Abstract
Intellectual capital is currently developing rapidly and is becoming the main source of innovation development and economic competitiveness. Defining intellectual capital as the sum of knowledge of all employees and tools of the organization, increasing the body of knowledge, i.e. everything that can be converted to value and secure economic competitiveness, it is necessary to distinguish three main structural element of intellectual capital: human, organizational and customer capital of the organization. And that's a property of their interaction, not their individual functioning, it forms a synergistic phenomenon. But at the same time, the cost of most of the components of intellectual capital are not reflected in the financial statements, and due to the lack of transparency and absence of market criteria rather difficult to evaluate intellectual capital. The article considers methods of assessment of intellectual capital of organization as factor of production on the example of scientific-production organization, JSC "Institute "VEGA". Performing analysis of the known methods of evaluation of intellectual capital, it should be concluded that the method of value added intellectual Ante Police most fully developed and gives the opportunity to assess the effectiveness of human capital in the performance of the enterprise, what's most important to domestic business. This technique includes a number of indicators that allow to take into account such characteristics as revenue, cost, capital investment and value-added physical, human and structural capital value added human capital that most accurately reflects the intellectual capital, what is the difference between market and book value and scoring.
Highlights
that's a property of their interaction
most of the components of intellectual capital are not reflected in the financial statements
it should be concluded that the method of value added intellectual Ante Police most fully developed
Summary
1 кафедра экономической безопасности и финансового мониторинга, Воронеж. гос. ун-т. инж. техн., пр-т Революции, 19, г. Определяя интеллектуальный капитал как cумму знаний всех работников компании и инструменты организации, увеличивающие совокупность знаний, т. Е. всё то, что может быть конвертировано в стоимость и обеспечить экономическую конкурентоспособность, необходимо выделить три основных структурных элемента интеллектуального капитала: человеческий, организационный и потребительский капитал организации. Performing analysis of the known methods of evaluation of intellectual capital, it should be concluded that the method of value added intellectual Ante Police most fully developed and gives the opportunity to assess the effectiveness of human capital in the performance of the enterprise, what's most important to domestic business. В. Методы оценки интеллектуального капитала предприятия как фактора производства // Вестник ВГУИТ. Его измерение должно концентрироваться на исследовании того, что ожидается на предприятии в будущем
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