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Domestic and foreign experience in evaluating the intellectual capital of organizations


Galina Tuguskina, Sergey Ivanov
(about the authors)

Tuguskina Galina Nikolaevna – Cand. of Econ. Sci, assistant professor at the Department of commerce and management, Penza branch of the Nizhny Novgorod Commercial Institute

Ivanov Sergey Aleksandrovich – Dr. of Econ. Sci., Professor of economics and management, St. Petersburg State University Fire Service EMERCOM Russia

Published in:
Creative Economy
– № 5 / May, 2009



Keywords: intellectual capital, intellectual capital evaluation, value of business


Citation:
Galina Tuguskina, Sergey Ivanov (2009). Domestic and foreign experience in evaluating the intellectual capital of organizations. Creative Economy, 3(5), 50-57. — url: http://bgscience.ru/com/lib/92


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Abstract:

Intellectual capital has often much more strategic importance for a company than its physical and financial assets. Therefore, great importance gains the ability to evaluate, develop and efficiently use the state of the intellectual capital of an enterprises that is not only a major resource of modern production, but also a critical component in determining the market value of the modern company. Since there is no single method of quantifying intellectual capital, we consider several approaches to its assessment.







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