Models of the valuation of the intellectual capital in the organization in the frameworks of the digital transformation
( Pp. 23-30)

More about authors
Abdikeev Niyaz M. Dr. Sci. (Eng.), Professor, Director of the Institute of Financial and Industrial Policy
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Grineva Natalia V. Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Department of data analysis and machine learning; Associate Professor, Department of System Analysis
Financial University under the Government of the Russian Federation; Academy of National Economy and Public Administration under the President of the Russian Federation
Moscow, Russian Federation
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Abstract:
The development of the digital knowledge economy has changed the core value of a company from traditional physical assets to intellectual capital or / and intangible assets. Therefore, the accumulation and management of intellectual capital is a competitive advantage of knowledge-intensive industries. Assessment of intellectual capital is important factor in the valuation of the company. The article is aimed to: 1. Define the concept of intellectual capital in the digital economy; 2. Show that intellectual capital can be valued; 3. Carry out the analysis of existing methods for assessing intellectual capital; 4. Carry out the comparative analysis of evaluation methods. Materials and methods. The article uses the materials of research work on the grant of the Russian Foundation for Basic Research No.19-010-00698 on the topic: «Development of the theory of intellectual capital and methods of its evaluation in the frameworks of the digitalization of the economy». Accounting statement was used in the modelling. Systems analytics methods were studied. Results. Since intellectual capital is the most valuable asset of today's digital organizations, it is important to understand how its value can be calculated. In companies focused on strategic development, there is a growing trend towards rapid development and the use of intellectual capital.
How to Cite:
Abdikeev N.M., Grineva N.V., (2020), MODELS OF THE VALUATION OF THE INTELLECTUAL CAPITAL IN THE ORGANIZATION IN THE FRAMEWORKS OF THE DIGITAL TRANSFORMATION. Economic Problems and Legal Practice, 6 => 23-30.
Reference list:
Meritum Project (2002) Guidelines for managing and reporting on intangibles (Intellectual Capital Report). European Commission, Madrid
Unerman J, Guthrie J, Striukova L (2007) UK reporting of intellectual capital. ICAEW, University of London, London
Juniad MS (2004) Managing and reporting intellectual capital performance analysis. J Am Acad Bus Camb 3:439-448
John CD (2009) Intellectual capital measurement: a critical approach. J Intellect Cap 10(2):190-210
Henry A. Babcock: Appraisal Principles and Procedures; American Society of Appraisers, 1968; 5th edition 1994.
James R. Hitchner (ed.): Financial Valuation: Applications and Models, 2nd edition; Wiley, 2006.
Gio Wiederhold: What is Your Software Worth ; Communications of the ACM, Vol.49 no.9, Sep.2006, pp. 65-75.
Bryant Brooks, Russell Kwiat, and Robert Weissler: Approaches to Valuing Cost Sharing Buy-Ins; Internal Revenue Service APA Program Training, 20 Aug.2002
Charles Larson: Panel Statement at National Association for Business Economics 2011 Transfer Pricing Symposium in Arlington, VA; Tax Analysts, 27 Jul. 2011.
Richard A. Brealey, Stewart V. Meyers, and Franklin Allen: Principles of Corporate Finance, 8th edition; Mc GrawHill, 2006.
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R. Laurie: IP Valuation: Magic or Myth ; in Intellectual Property Issues in M A Transactions, Apr.2004.
Eric Anderson: Take the Money and Run, Sovereign Wealth Funds and the Demise of American Prosperity; Praeger Security International, 2009.
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Keywords:
intellectual capital, digital economy, intellectual property, future income, investment.


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