Intellectual Capital as Object of Assessment and Management
https://doi.org/10.24833/2949-639X-2024-4-10-76-99
Abstract
Article is devoted to the search of a method of defining intellectual capital as an object of management and a way of its unambiguous assessment. In spite of the fact that definition of the intellectual capital is still debatable, this term is, in most cases, considered to be a set of knowledge, skills, and know-how used for the creation of the socially useful benefits, while maximising profit and increasing other economic and technical results. It is impossible to manage any object if there is no opportunity to identify it and control its assessment level. The methods currently available typically rely on the obvious results of its use. Its substantiated part, which includes patents, databases, software, trademarks, and other elements of the so-called structural capital, as a part of intellectual capital, is often estimated and cannot be analysed from the point of view of efficiency. The author attempts to provide a harmonious definition of the intrinsic sense of the intellectual capital and its functions in management of economic activity efficiency, as well as to offer a logical method of its assessment becomes. The conclusions of this work can be used by line and upper managers to increase the efficiency of the business processes carried out by the enterprise.
About the Author
L. I. Tsvetkova
Moscow State Institute of International Relations (MGIMO-University)
Russian Federation
Russian Federation
L.I. Tsvetkova
Doctor of Economic Sciences, Associate Professor, Professor at the Department of Risk Management and Insurance
Moscow
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Review
For citations:
Tsvetkova L.I. Intellectual Capital as Object of Assessment and Management. International Business. 2024;(4 (10)):76-99. (In Russ.) https://doi.org/10.24833/2949-639X-2024-4-10-76-99
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