Mironova L.A., Varlamov B.A. Assessment of the intellectual capital on innovative companies

Abstract: In the current hyper-competitive market every company must employ innovative technologies in both, production and management, in order to stay competitive and effectively operate on the market. The upper management is faced with a new asset, which requires devising a long-term development strategy – the intellectual capital of the organization. This article examines the first step in structuring this strategy – analysis of the corresponding intellectual collectives. It is necessary to conduct and audit and accounting assessment of the entire intellectual capital, as well as it separate components: human, structural, and organizational capitals. These procedures should be realized based on the goals of the company, which can be divided into two types: increasing the efficiency of the internal management and preparation of external accounting. This work presents detailed criteria for structuring the assessment of human resources as a component of intellectual capital that is a priority source for increasing competitiveness of the company.

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