EVALUATION OF INTELLECTUAL CAPITAL OF AN ORGANIZATION
Abstract
The article considers approaches to the definition of«intellectual capital». For measuring and accounting of such capital, an organization is proposed to supplement the existing methods with comparison of estimated objects using cluster analysis. It is shown how the use of this option can improve the integrity and objectivity of the evaluation. An original method for determining the dynamic characteristics of an object is proposed. The article emphasizes economic substance of intellectual capital; features for assessing its value in terms of market capitalization are highlighted
About the Authors
A. B. Pismennaya
Moscow State University of Railway Engineering (MIIT), Moscow
Russian Federation
Russian Federation
D. Sc. (Economics), professor
T. V. Yarkovskaya
Moscow State University of Railway Engineering (MIIT), Moscow
Russian Federation
Ph.D. (Tech), associate professor
Russian Federation
Ph.D. (Tech), associate professor
References
1. Салихов Б. В. Интеллектуальный капитал организации. – М: Дашков и Ко, 2008. – 156 с. Salikhov, B. V. Intellectual capital of the organization [Intellektual’nyj kapital organizacii]. Moscow, Dashkov and Co. publ., 2008, 156 p.
2. Иноземцев В. Л. К теории постэкономической общественной формации. – М.: Academia, 1995. – 340 с. Inozemtsev, V. L. On the theory of post-economic formation of society [K teorii postjekonomicheskoj obshhestvennoj formacii]. Moscow, Academia publ., 1995, 340 p.
3. Леонтьев Б. Б. Цена интеллекта. Интеллектуальный капитал в российском бизнесе. – М.: Акционер, 2002. – 101 с. Leontiev, B. B. Price of intelligence. Intellectual capital in the Russian business [Cena intellekta. Intellektual’nyj capital v rossijskom biznese]. Moscow, Aktsioner publ., 2002, 101 p.
4. Стюарт Т. Богатство от ума: Пер. с англ. – Минск: Пардокс, 2001. – 352 с. Stewart, T. A. Intellectual capital: The new wealth of organizations [Russian title: Bogatstvo ot uma: Per. s angl]. Minsk, Pardoks publ., 2001, 352 p.
5. Кручинина Н. А., Цуриков С. В. Классификация методов оценки интеллектуального капитала. http://www.safbd.ru/sites/default/files/2008_1_tsurikov.pdf. Доступ 1.09.2014. Kruchinina, N.A., Tsurikov, S. V. Classification of intellectual capital evaluation methods [Klassifikacija metodov ocenki intellektual’nogo kapitala]. http://www.safbd.ru/sites/default/files/2008_1_tsurikov.pdf. Last accessed 1.09.2014.
6. Ienicu N. M. A retrospective of evaluation models on intellectual capital. // Annals of Faculty of Economics. – 2011. – Vol. 1, issue 2. P. 544–549
7. Барнгольц С. Б. Экономический анализ хозяйственной деятельности на современном этапе развития. – М.: Финансы и статистика, 1984. – 214 с. Barngolts, S. B. Economic analysis of economic activity a t the present stage of development [Ekonomicheskij analiz hozjajstvennoj dejatel’nosti na sovremennom jetape razvitija]. Moscow, Finansy i statistika publ., 1984, 214 p.
Review
For citations:
Pismennaya A.B., Yarkovskaya T.V. EVALUATION OF INTELLECTUAL CAPITAL OF AN ORGANIZATION. World of Transport and Transportation. 2014;(5):106-111.
Views:
283
Email this article 