METHODOLOGICAL APPROACH TO INTEGRAL ASSESSMENT OF INTELLECTUAL CAPITAL

In line with the concept of management by objectives, as well as the system and program-target approaches, the enterprise’s goals are defined with due regard for the growth, renewal, and efficient utilization of its intellectual capital. Based on an analysis of existing literature, a classification of factors influencing intellectual capital has been developed. Using the structure of intellectual capital and elements of graph theory, a “goal tree” has been constructed. This tree represents an undirected connected graph, where the nodes correspond to specific goals and the edges reflect the relationships between them. A set of criteria — indicators influencing the achievement of these goals — has also been established. It is suggested that a multi-criteria utility function be used as a basis for evaluating the optimality of goal attainment. For assessing intellectual capital, it is recommended to apply an additive utility function, which enables calculation of an integral indicator of intellectual capital. This, in turn, makes it possible to analyze changes in the level of intellectual capital over time — including its growth, renewal, and efficiency — and to compare different enterprises.