ОЦЕНКА ИНВЕСТИЦИЙ В ИНТЕЛЛЕКТУАЛЬНЫЙ КАПИТАЛ ПРОМЫШЛЕННОГО ПРЕДПРИЯТИЯ НА ОСНОВЕ ПОКАЗАТЕЛЕЙ РЕЗУЛЬТАТИВНОСТИ И РАСШИРЕННОГО VAIC

科研成果: Article同行评审

摘要

Intellectual capital is becoming a key resource for international industrial companies. The purpose of this article is to develop a forecast of investment in intellectual capital, which shows performance indicators for the selection of alternative projects and an extended value added intellectual coefficient (VAIC). It is shown that along with quantitative financial indicators, it is advisable for companies to use qualitative indicators that reflect the dynamics of the work of intangible assets in the company. The process approach to the implementation of investments and the VAIC method, which is significant for the practical effectiveness of intellectual capital in management accounting, was used. The result of the study is an approach consisting of three stages: investment planning, evaluation and selection of projects based on the multiplicative indicator of the standardized net discounted income per unit of performance of intellectual capital NPV[IC] and extended VAIC, as well as assessing the indicators of the selected project to the conditions of changes in external and internal environment. Unlike previous studies, the authors of this article use the classification of dynamic and static components of structural, relational and human capital, which, in practical terms, makes it possible to improve the quality of measuring the role of dynamic and static intangible assets in the formation of an investment portfolio of an industrial enterprise.
投稿的翻译标题ASSESSMENT OF INVESTMENTS IN INTELLECTUAL CAPITAL OF INDUSTRIAL ENTERPRISE ON THE BASIS OF PERFORMANCE INDICATORS AND EXTENDED VAIC
源语言Russian
页(从-至)509-530
页数22
期刊Лидерство и менеджмент
7
4
DOI
Published - 2020

GRNTI

  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

Level of Research Output

  • VAK List

指纹

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