作者: Oksana Pirogova , Vladimir Plotnikov
DOI: 10.1051/E3SCONF/202015704007
关键词:
摘要: Currently, the process of forming new management concepts is ongoing in Russia. At same time, on way to development, creation and implementation modern concepts, approaches systems at domestic enterprises there are several problems, one which problem intellectual capital based VBM concept. Issues related definition concept “intellectual capital”, its assessment relevant. The article discusses features enterprise level, advantages disadvantages, problems. analysis performed study made it possible clarify economic content identify key that allow characterizing using specific methods. describes main methods indicators for assessing capital, an approach proposed. a combination two calculating CIV MVAIC. first technique allows assess amount enterprise. second reveal structure capital. joint use techniques get valuation evaluate effectiveness investments development components. Criteria elements