Approaches to evaluation of intellectual capital of industrial enterprises
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 1, Issue 73
Abstract
Appropriate evaluation is an important condition for effective management of intellectual capital of an enterprise. Effectiveness of the process directly depends on the degree of accordance of evaluation methodology with the purpose of management. Analysis and synthesis of existing approaches and methods of evaluation of intellectual capital industry. Analysis and synthesis, comparison and generalization. Existent approaches and methods of evaluating of intellectual capital of an enterprise are systematized; their features, advantages and disadvantages are defined. Evaluation of intellectual capital through the balanced scorecard methods that involves calculation of indicators characterizing basic elements of intellectual capital and their efficiency is the most informative method that ensure strategic management of enterprise development. The set of key indicators as well as projections that will be implement evaluation can vary depending on the specific objectives of a particular enterprise.
Authors and Affiliations
Tetyana Husakovska
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