BUSINESS INFORM №11-2014

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Section: Management and Marketing
UDC 338.1
Matyushchenko S. S.
Intellectual Capital in the Current Economic Conditions: Meaning, Structure, Registration and Evaluation (p. 318 - 322)
In the current economic conditions, intellectual capital plays a leading role in the creation of both the enterprise profit and its market value. Considering this fact, a study which is aimed at definition of the meaning, structure, evidence and evaluation of enterprise's intellectual capital, appears very relevant. The purpose of the article is to review and synthesize the most important aspects in use of intellectual capital. In the paper the notion of «intellectual capital» is considered, a definition of intellectual capital is provided, place of intellectual capital in the capital structure of enterprise is defined, the most common structure elements of intellectual capital are reviewed, importance of intellectual capital for the successful activity of enterprise is displayed, several issues of registration and evaluation of intellectual capital of enterprise are characterized, as well as some proposals for their solution are presented.
Keywords: intellectual capital, intangible assets, monetary valuation
Fig.: 2. Tabl.: 1. Bibl.: 11.

Matyushchenko Sergey S. – Postgraduate Student, Department of Economics and Valuation of Property Companies, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Matyushchenko, Sergey S. (2014) “Intellectual Capital in the Current Economic Conditions: Meaning, Structure, Registration and Evaluation.” Business Inform 11:318–322.

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