Intellectual capital of the enterprise and its evaluation in the conditions of digitalization

Тetiana Yu. Korytko, Iryna V. Bryl

Abstract


In modern conditions, intellectual capital is recognized as a priority type of enterprise capital. Its presence, quality and quantity serve as the key to the growth of their competitiveness and economic efficiency. Taking this into account, this article has systematized the existing methodological approaches to determining the size, dynamics and level of intellectual capital. An assessment of the value of intellectual capital is carried on the example of an enterprise with embodiment of methodological approaches recognized by the world scientific community. The result showed the existence of a tendency to a reduction of the intellectualization of assets, a low level of intellectual growth at the enterprise. The revealed state can be explained by the simultaneous effect of various factors: a low level of development and activity of the stock market in Ukraine, occasional transactions, when buying and selling shares, defines their underestimated (individual) assessment; revaluation of the value of tangible assets (primarily accounts receivable, inventories, financial assets), etc.

A decomposition conceptual model for assessing intellectual capital in the context of digitalization has been developed, which will allow measuring the level of intellectual capital. The proposed model for assessing the intellectual capital of enterprises in the context of the digitalization of the economy is more effective than previously established in researches analyzed in this paper, since its implementation in practice is inherent with lower transaction costs. Also, another positive moment of this model is that the assessment process is faster and more reliable.


Keywords


enterprise, essence and methods of assessing intellectual capital, intellectualization, digitalization

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References


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DOI: https://doi.org/10.15407/econindustry2021.01.092

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