The article presents the results of building a model of economic evaluation of intellectual capital (IC) of machine-building enterprises suitable for the IC current level, its individual components and their potential. A typology of factors influencing the choice of IC evaluation methods in the industry has been developed.
The economic nature of intangible assets as components of trading company’s equity capital is disclosed. Theoretical and methodological provisions of intangible assets accounting are analyzed and the existing problematic aspects of reflecting these objects in the accounting system and financial reporting are presented. There are proposed some aspects of improving methodology of accounting intangible assets in their interrelation with the value of the trading company’s capital.
This article explores the concept of intellectual capital. As an example of implementing intellectual capital in the material object is considered a computer program. Analyzed the theoretical and practical aspects of protection of computer programs as intellectual property. Proposed options for the protection of computer programs according to different types of licenses, for a example “Creative Commons”.
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
Dynamic development of modern entities in information and knowledge economy is associated with the usage of intangible factors of functioning. It is components of intangible capacity that form information and intellectual resource of the enterprise, determine its competitive position in the market and are the key to efficient operations and the main factor in the formation of its value. However, many components of these informational and intellectual resources often cannot be clearly identified and objectively measured.
Reveals the importance of intangible resources and economic operation of the business post-
industrial type. Proved that the rational management of intangible assets should be based on
complete and accurate information about their availability and use, ie formalized characterization of
all intangible objects formed in the accounting system. The content and economic nature of
intangibles as the object of the accounting and financial (corporate) reporting.
Consider the content and conceptual and methodological basis of accounting for intangible
Possibility of positioning the intellectual capital as the factor of economic stability of the
enterprise was investigated. Correlation of intellectual capital and innovation component of
economic stability of the enterprise justified. The feasibility to study intellectual capital in the
framework of economic stability of the machine-building enterprise was installed. The need to
adapt the classification of the intellectual capital as a factor of economic stability of the