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UDC 331.101.6
ANALYSIS AND EVALUATION OF INTELLECTUAL CAPITAL OF ENTERPRISE: THEORETICAL ASPECT
Mikhaleva Olga Mikhailovna1, Matyushkina Irina Alekseevna2, Igolnikova Inna Vladimirovna3
1Bryansk State University. Acad. I. G. Petrovsky, candidate of economic Sciences, associate Professor of Economics and management
2Bryansk State University. Acad. I. G. Petrovsky, candidate of economic Sciences, associate Professor of Economics and management
3Bryansk State University. Acad. I. G. Petrovsky, candidate of economic Sciences, associate Professor of Economics and management
1Bryansk State University. Acad. I. G. Petrovsky, candidate of economic Sciences, associate Professor of Economics and management
2Bryansk State University. Acad. I. G. Petrovsky, candidate of economic Sciences, associate Professor of Economics and management
3Bryansk State University. Acad. I. G. Petrovsky, candidate of economic Sciences, associate Professor of Economics and management
Abstract
The article reveals the concepts of intellectual and human capital of the enterprise, the analysis of domestic and foreign models of assessment of intellectual capital of enterprise.
Keywords: intangible assets, intellectual capital, intellectual potential of personnel, organization capital
Category: Economics
Article reference:
Analysis and evaluation of intellectual capital of enterprise: theoretical aspect // Humanities scientific researches. 2016. № 8 [Electronic journal]. URL: https://human.snauka.ru/en/2016/08/16226
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