THE METHODOLOGICAL APPROACHES TO THE INTELLECTUAL CAPITAL ESTIMATION

Author

, associate professor, Kharkiv, Pushinska, 77
ORCID ID: 0000-0002-4546-2669
, associate professor, Kharkiv, Svobody Sq. 4,
ORCID ID:

In heading

Economic theory;

Signed print

24.05.2013

Issues number

2013 - № 3 (14)

Page

22-34

Type of articles

Scientific article

Code UDK

658.15 : 330.45

ISSN print

2218-8010

Abstract

The paper highlights the problems in the estimation of the enterprise intellectual capital and its structural elements; the experience is generalized and a critical analysis of the methodological approaches of this estimation is conducted; the indicators for analysis of the human, organizational, client and intellectual capital
are proposed; the expediency of complex using of different indicators and methods of the intellectual capital estimation with the obligatory adaptation to the peculiarities of every company is proved.

Keywords

Іntellectual capital, human, organizational and customer capital, cost and physical indicators, methods of the intellectual capital estimation.

Reviewer

External reviewer

Article in PDF

3 22-34

Bibliography

none

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03.04.2013