Tatiana V. GaponenkoPublished in:
Creative Economy
– Volume 10, Number 9 (September 2016)

JEL classification: G32, J24, O34

Keywords: consumer capital, human capital, intellectual capital, organizational capital, risks, value assessment


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Abstract:

The author substantiates the importance of taking into account and controlling risks in the process of cost formation of an enterprise’s intellectual capital, as well as when identifying the prioritized directions of managerial decisions in the sphere of intellectual capital. The author believes that, when determining the content and structure of the intellectual capital through the component-based approach, it is necessary to identify the specific structural elements of the intellectual capital that form human, organizational and consumer capital according to their compliance with the criteria of utility and rareness that are the key value parameters. Therefore, the main risks leading to depreciation of each intellectual capital type (human, organizational and consumer) due to their loss of utility and rareness qualities have been considered. The author has identified primary risk sources and suggested the best methods of risk assessment. The methods for the protection from risks leading to the depreciation of human, organizational and consumer capitals have been proposed. The observation thereof will secure sustainable growth of the enterprise’s intellectual capital.

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