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Evaluation of the company's intellectual capital as the element of the company's intrinsic value


Akhtyamov M.K., Gonchar E.A., Tikhonova N.V.
(about the authors)

Akhtyamov Mavlit K. – Doctor of Science, Economics, Associate Professor, Professor, the Chair of Logistics, Economics and Management on Transport, Supply and Sale Enterprises (South Urals State University (National Research University), Chelyabinsk)

Gonchar Eugenia A. – Candidate of Science, Economics, Degree-seeking student, Chair of Economics and Innovative Business Development, Associate Professor, Chair of Accounting, Analysis and Audit (South Urals State University (National Research University), Chelyabinsk)

Tikhonova Natalya V. – Degree-seeking student, Chair of Economics and Innovative Business Development, Assistant of the Chair of Economics and Management of Service, Recreation and Tourist Enterprises (South Urals State University (National Research University), Chelyabinsk)

Published in:
Creative Economy
– Volume 10, Number 8 (August 2016)

JEL classification: C13, G32, J24, O34

Keywords: company capital, cultural capital, human capital, innovative capital, intellectual capital, intrinsic value of the company, process capital


Citation:
Akhtyamov M.K., Gonchar E.A., Tikhonova N.V. (2016). Evaluation of the company's intellectual capital as the element of the company's intrinsic value. Creative Economy, 10(8), 945–960. doi: 10.18334/ce.10.8.35851


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Abstract:

The article has suggested methods for evaluation of the company's intellectual capital as the element of the company's intrinsic value. The significance of the evaluation of this element is explained by the need to determine the strategy of the company and the market value of the company taking into account the intellectual capital. To provide for the investment attractiveness of the company under condition of its increased intrinsic value over its market value, it is necessary to develop such element as the intellectual capital. This article is interesting for researchers in the field of the intellectual capital evaluation, business and management of the company's investment attractiveness.







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