Pragmatism of economic evaluation the intellectual capital of domestic entities in dairy industry

Abstract

Introduction. Studied the theory of intellectual capital enterprises to measure its value and proven impact on the formation of the value of the corporate sector. Defined the scope and methods propagation vectors of economic diagnostics in the last practice of modern economic entities. The comparative analysis usefulness of different methodologies to assess the intellectual capital of enterprises.

The subject of the study is methodological approaches to evaluating the intellectual capital of business entities.

The study is comparative analysis methodologies to assess the intellectual capital of modern economic entities and the economic rationale for expansion of their use in practice dairy processors.

The method (methodology). While working for justification of the provisions contained in the article used a set of general and special methods, including: historical and logical - the study of the theoretical foundations and evolution of evaluation methodology intellectual capital company; analysis and synthesis - to compare the main approaches to the interpretation of the concepts and methods of evaluation of intellectual capital; comparing and grouping - to systematize the indicators used to assess the intellectual capital of the company; Graphical method - For a visual representation of intellectual capital measurement technologies company; abstract logical - for theoretical generalizations and drawing conclusions.

Results. Advantages and disadvantages of various methods of evaluation of intellectual capital enterprises. Factors effect on the economic evaluation of the intellectual capital of a private company. Established possible scope of certain methods of economic evaluation of the intellectual capital of the corporate sector.

Scope results. Distribution in the practice of modern domestic entities which operate in the dairy industry, valuation methodologies intellectual capital will increase their investment appeal, intelektomistkist production, and identify scope for improving the competitive advantages that have a positive impact on increasing their export potential.