Методологічні аспекти оцінки вартості інтелектуального капіталу

Abstract

Проаналізовано підходи різних науковців до вимірювання інтелектуального капіталу, визначення їх переваг та недоліків. Ключові слова: інтелектуальний капітал, моделі вимірювання, цінність, управління.

Анализируются подходы различных ученых к измерению интеллектуального капитала, определению их преимуществ и недостатков. Ключевые слова: интеллектуальный капитал, модели измерения, ценность, управление.

In terms of socio-economic transformation of mega-, macro- and micro-level the key elements of the productive forces such as information, knowledge, and creativity in their integrity and synergy form the intellectual capital, giving it the features of a dominant factor of production. Investigation of the formation of intellectual capital and its reproduction, measurement and return on use is the most relevant, but the complexity and multidimensional nature of these processes requires a more comprehensive study. The purpose of research is to analyze different approaches to measuring intellectual capital, identifying their strengths and weaknesses. In great importance is the definition of criteria that correspond to universal methodological tools of intellectual capital evaluation. Therefore, it should be noted that the approaches to the evaluation of intellectual capital at enterprises must not be purely formal, but also adapted to the actual application in practice. Required value of intellectual capital of the enterprise may be obtained only subject to a comprehensive assessment of all its components: intellectual component of human capital, structural capital and consumer. Not less important prerequisite is the use of aggregate indicators such as quantitative and qualitative, and identifying assets that can not be detected - the competence and knowledge of personnel, corporate culture, and company reputation. When forming a set of indicators for measuring and evaluating the intellectual capital it is important to draw attention to the need of excluding the meters, calculation of which is based on the use of identical intermediate values that overloads the method need for essentially duplicate payments. Indicators that can detect the existence of synergy, i.e. the interaction between the parameters, which leads to an increase in positive outcome,should be considered. The value of intellectual capital should be determined in the context of a specific strategy of the firm, because other strategies with the same intellectual resources can not create additional value. In general, the construction of universal methodological tools based on the proposed criteria will form the foundation of intellectual capital of Ukraine, the creation of which is a key to the formation of a competitive economy. Keywords: intellectual capital, measurement model, value, management.