MEASUREMENT METHODS THE INTELLECTUAL POTENTIAL OF THE ENTERPRISE
Abstract
The article is devoted to the topical issues of determining the qualitative and quantitative measurement of the enterprise's intellectual potential. The evaluation of the intellectual potential of the enterprise is considered as an important aspect of modern management, as it makes it possible to determine intangible resources that contribute to the increase of innovative potential. Existing models and methods of measuring intellectual potential are systematized. The existing methods of evaluating the intellectual capital of enterprises are classified into four groups. The first group includes methods of direct monetary assessment of individual components of intellectual capital. The methods of the second group provide for the calculation of points for each component of intellectual capital. Market capitalization methods, which belong to the third group, are based on the calculation of the difference between the market value of the company and the book value of its assets. The fourth group includes methods involving the calculation of return on the company's assets. It is substantiated that the methods of the third and fourth groups provide for the measurement of intellectual capital as a complete object, which is valuable for managing the attraction of investors. For the direct management of the company's intellectual capital, it is necessary to determine the specific weight of individual components, for which the methods of the first two groups are more suitable. It is analyzed and substantiated that for enterprises that are relatively small in size, it is more appropriate to use methods of intellectual capital assessment based on return on assets, the most common of which are the method of calculating intangible value, the method of economic added value and the coefficient of added value of intellectual capital. The article emphasizes that the choice of a specific method of evaluating intellectual capital depends on the specifics of the enterprise's activity, the availability of information, and the goals of the evaluation. A combination of different approaches can provide a more accurate and objective assessment of intellectual capital.
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