Theoretical and methodological approaches to the estimation of intellectual capital construction enterprises

Authors: 
Mamonov K.A., Prunenko D.O., Hrytskiv E.V.

Shows the importance of economic resources in intellectual functioning modern
construction enterprises. Argued the importance of intellectual capital component in the
potential construction enterprises.
The essence of the theoretical and methodological approaches to the assessment of
intellectual capital construction companies, methods and indicators for its evaluation. Reveals
the need to determine the volume of the formation and use of intellectual capital construction
companies. Studied the existing theoretical and methodological approaches to the assessment
of intellectual capital. Compared to techniques used in the calculations of the formation and
use of intellectual capital on construction enterprises. The methods and indicators that should
be used for evaluation of intellectual capital construction companies.
The study of basic enterprises proved that the ratios that characterize the level of
formation and use of intellectual capital show significant disparities and their low value to
most construction companies. Profitability index marker to the low efficiency of formation and
use of intellectual capital on construction enterprises.
Formulated some aspects of theoretical and methodological approaches to the
assessment of the value of intellectual capital construction companies.