Роль інтелектуального капіталу у формуванні вартості підприємства
Вантажиться...
Файли
Дата
2017
Автори
Томаля, Т.С.
Пастушок, В.М.
Tomalya, T.
Pastushok, V.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті розкрито сутність та особливу роль інтелектуального капіталу. Визначено складові інтелектуального
капіталу, які набувають грошового вираження через показник наднормативної прибутковості власного капіталу. Особлива
увага приділена співвідношенню понять інтелектуального капіталу і ділової репутації (гудвілу). Охарактеризовано складові
інтелектуального капіталу, що формують вартість підприємства. Окреслено основні завдання управління ринковою вартістю
підприємств у контексті розвитку ІК.
The article reveals the essence and special role of intellectual capital in modern processes of transformation of relations with employees and clients. Intellectual capital is a resource that characterizes the knowledge, intellectual potential of the enterprise and is one of the new criteria for determining the competitiveness of the enterprise and its market value. The components of intellectual capital are identified - an identified set of technological (TC), market (RK) and human (LK) resources of the enterprise, which acquire a monetary expression through the indicator of excessive return on equity. Particular attention is paid to the ratio of concepts of intellectual capital and business reputation (goodwill). Characterized by the components of intellectual capital forming the value of the enterprise. The main tasks of managing the market value of enterprises in the context of development of IC are outlined. In real management, from the components of intellectual capital, the market value of a company can affect not only specific innovative technologies and product business projects, but also the organization and business communication (marketing relations or partner marketing), the level of awareness of interested parties about this research object, the horizons of strategically important neighbouring projects, anti-monopoly policies, patents, capital market restraints, labour, political support for managers, dividend policy, etc. For companies where the main priority is the IR, the network organization itself, and not the hierarchy, is the main organizational structure, since the process of accumulation and enrichment of knowledge reveals the limited pyramidal organization of labour and management in favour of the network
The article reveals the essence and special role of intellectual capital in modern processes of transformation of relations with employees and clients. Intellectual capital is a resource that characterizes the knowledge, intellectual potential of the enterprise and is one of the new criteria for determining the competitiveness of the enterprise and its market value. The components of intellectual capital are identified - an identified set of technological (TC), market (RK) and human (LK) resources of the enterprise, which acquire a monetary expression through the indicator of excessive return on equity. Particular attention is paid to the ratio of concepts of intellectual capital and business reputation (goodwill). Characterized by the components of intellectual capital forming the value of the enterprise. The main tasks of managing the market value of enterprises in the context of development of IC are outlined. In real management, from the components of intellectual capital, the market value of a company can affect not only specific innovative technologies and product business projects, but also the organization and business communication (marketing relations or partner marketing), the level of awareness of interested parties about this research object, the horizons of strategically important neighbouring projects, anti-monopoly policies, patents, capital market restraints, labour, political support for managers, dividend policy, etc. For companies where the main priority is the IR, the network organization itself, and not the hierarchy, is the main organizational structure, since the process of accumulation and enrichment of knowledge reveals the limited pyramidal organization of labour and management in favour of the network
Опис
Ключові слова
ринкова вартість, інтелектуальний капітал, гудвіл, market value, intellectual capital, goodwill
Бібліографічний опис
Томаля Т. С. Роль інтелектуального капіталу у формуванні вартості підприємства / Т. С. Томаля, В. М. Пастушок // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 3, т. 1. – С. 217-221.