Assessment of intellectual capital of high-technological innovative enterprises as a complex based on the VAIC model

The article is devoted to the study of the concept, role and importance of intellectual capital in the activities of companies, the identification of problems of assessing intellectual capital in the financial result of organizations. In addition, the article explores the VAIC calculation model: determines the calculation formula, determines the value of this model for determining value added, analyzes the intellectual capital of Russian and foreign of high-tech innovative enterprises using the VAIC economic model.