Approach to evaluating the intellectual capital of a commercial enterprise within the framework of the vbm concept

The article discusses the currently best-known methods and approaches to assessing the intellectual capital of commercial enterprises. The analysis made in the study allowed to clarify the economic content of the concept of intellectual capital and to reveal its difference from other economic categories related to obtaining additional income, such as competitive advantages, key competencies, goodwill, intangible assets and intangible assets. The approaches to the evaluation of intellectual capital are considered, the results of calculating intellectual capital for the retail network are presented using various methods.