METHODS OF FINANCIAL ASSESSMENT OF INTELLECTUAL CAPITAL: RUSSIAN AND FOREIGN EXPERIENCE

Abstract

The article presents an analysis of current methods for assessing intellectual capital in Russian and
foreign experience, outlines the strong and weak points of various approaches to assessing intellectual
capital. Relevance of the research topic is conditioned by the fact that, despite a rather long period of
studying this phenomenon, there is still no general methodological approach to the assessment of intellectual
capital. The author systematized methods for intellectual capital assessment and singled out six
groups of methods, including methods of direct measurement, market capitalization, return on assets,
scoring, valuation of intangible assets, and models for estimating the cost of human resources. The author
carried out calculation using various methods, and drawed conclusions on applicability of the
method for assessing the added value of intellectual capital for the purposes of managing human capital
of Russian enterprises, as the main information for calculations is contained in a company’s financial
records.