Assessment of efficiency of use of intellectual capital of service enterprises

The article discusses the issues of evaluating the effectiveness of investments in intellectual capital. The idea of the approach is that investments in the elements of intellectual capital are considered not as costs, but as investments. Income from these investments is manifested in the growth of value added. The author has proposed an approach that allows one to evaluate the contribution of each element of intellectual capital to the growth of value added and, accordingly, evaluate the effectiveness of investments in one or another element of the intellectual capital of an enterprise.