ІНТЕЛЕКТУАЛЬНИЙ КАПІТАЛ СУБ’ЄКТА ГОСПОДАРЮВАННЯ: СУТНІСТЬ, СКЛАДНИКИ, МЕТОДИ ОЦІНЮВАННЯ

Abstract

Статтю присвячено проблемі управління одним із найважливіших і водночас найменш досліджуваних видів капіталу суб’єктів господарювання – інтелектуальним капіталом, який об’єднує його нематеріальні ресурси, об’єкти інтелектуальної власності, можливості та знання і може генерувати інновації, підтримуючи неперервний процес трансформації нових знань у нові товари і послуги. Розкрито сутність, складники, методи оцінювання інтелектуального капіталу, групи кількісних та якісних показників його окремих складників, систему показників оцінювання людського, структурного та соціально-репутаційного капіталу. The article is devoted to the problem of managing one of the most important and at the same time the least studied types of business capital – intellectual capital, which combines intangible resources, intellectual property, opportunities and knowledge and can generate innovation, supporting the continuous process of transforming new knowledge into new goods and services. Despite the importance of intellectual capital in the operation of modern companies, today there is no consensus on its essence, due to the diversity of views of scholars who have studied this issue but are experts in various fields of economic activity, such as management, accounting, finance, marketing, human resource management, etc. The article reveals the essence, components, methods of assessing intellectual capital, groups of quantitative and qualitative indicators of its individual components, the system of indicators for assessing human, structural and socio-reputational capital. The vast majority of scholars are of the opinion that intellectual capital comprises three main components, namely human, structural and client capital. However, The International Integrated Reporting Framework, in addition to intellectual capital, provides for separate disclosure in reporting of information on the company's human and social-relationship capital. The framework does not deny that entities may divide capital into other categories, in particular, to include human, structural and reputational capitals in the intellectual capital. According to research, the following methods are most often used among intellectual capital valuation methods: Value Explorer method, which belongs to the group of direct valuation methods; the Marketto- Book method, according to which intellectual capital is determined by the ratio of market and book value of the company's equity; the method of determining the value added value of intellectual capital (VAIC), which belongs to the group of methods of return on assets (capital); Skandia's Navigator method – based on the scoring of a group of indicators. In order to properly disclose information about intellectual capital in the integrated reporting of the enterprise, it must be systematized using quantitative and qualitative indicators of human, structural and socio-reputational (client) capital.