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Issue № 78. February 2020

Intellectual Capital: The Essence and Methods of Its Assessment. Part 1

Maria A. Sukhareva

Research Intern, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation.
E-mail: SuharevaMA@spa.msu.ru

The current stage of economic development is characterized by significant transformations, where intangible assets become the most important factor of the economy competitiveness. These changes actualize the necessity of researching the phenomenon of intellectual capital in terms of its essence and its assessment methods. Therefore, the article defines intellectual capital, analyzes its assessment methods in scientific research and international indexes and carries out its decomposition. To assess national intellectual capital, it is preferable to use the “humanitarian approach” to the definition. As a result, the definition of intellectual capital is a multicomponent category, which includes socio-economic relations that arise between economic entities in the framework of reproduction and knowledge, skills, competencies use. In the article, the structure of intellectual capital consists of human, social and structural capital, on the basis of which a model of intellectual capital was formed, the basic methods and work on its assessment are analyzed. The components of intellectual capital can subsequently be used in the preparation of the valuation index. The main methods used in the article are analysis, decomposition and indicator method. The resulting index allows clearly demonstrating the elements of intellectual capital, highlighting the key ones among them that have the strongest effect on the overall quality of the intellectual capital of the state.

Keywords

Intellectual capital, indicator method, human capital, social capital, structural capital, assessment of intellectual capital, international indexes.

DOI: 10.24411/2070-1381-2020-10044

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