Methods of financial assessment of intellectual capital: Russian and foreign experience

The article presents an analysis of current methods for assessing intellectual capital in Russian and foreign experience, outlines the strong and weak points of various approaches to assessing intellectual capital. Relevance of the research topic is conditioned by the fact that, despite a rather long period of studying this phenomenon, there is still no general methodological approach to the assessment of intellectual capital. The author systematized methods for intellectual capital assessment and singled out six groups of methods, including methods of direct measurement, market capitalization, return on assets, scoring, valuation of intangible assets, and models for estimating the cost of human resources. The author carried out calculation using various methods, and drawed conclusions on applicability of the method for assessing the added value of intellectual capital for the purposes of managing human capital of Russian enterprises, as the main information for calculations is contained in a company's financial records.