THE METHODOLOGICAL APPROACHES TO THE INTELLECTUAL CAPITAL ESTIMATION |
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Author |
 Chuprina O.O., associate professor, Kharkiv, Pushinska, 77  Chuprin K. S., associate professor, Kharkiv, Svobody Sq. 4, |
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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. |
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Keywords |
Іntellectual capital, human, organizational and customer capital, cost and physical indicators, methods of the intellectual capital estimation. | ||||
Reviewer |
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External reviewer |
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Article in PDF |
3 22-34 | ||||
Bibliography |
none | ||||
Code DOI |
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03.04.2013