Measurement of company's intellectual capital as a factor of its potential's development
Автор: Nikishina A.U., Novitsky V.V., Korsakova T.V.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 3 (7), 2017 года.
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In this article, the existing methods of assessing intellectual capital and their main problems are analyzed. Such methods as methods of scoring points, methods of direct measurement of intellectual capital, methods of market capitalization and others are explored. The authors come to the conclusion that the approaches to the measurement of intellectual capital have changed. It is concluded that the measurement of intellectual capital should be a two-step process, where the idea of its impact on the company's real situation is first determined, and then a numerical system is identified to order a digital description of this influence.
Intellectual capital, tangible assets, intangible assets, valuation models
Короткий адрес: https://sciup.org/140277998
IDR: 140277998