ON THE ISSUE OF ENTERPRISES’ INTELLECTUAL CAPITAL INDICATORS

Dorofeev Vladimir Dmitrievich, Doctor of economic sciences, professor, head of sub-department of management and economic safety, Penza State University (40 Krasnaya street, Penza, Russia), galina066@mail.ru
Tuguskina Galina Nikolaevna, Doctor of economic sciences, associate professor, professor of sub-department of management and economic safety, Penza State University (40 Krasnaya street, Penza, Russia), galina066@mail.ru

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Background. The leading role in the changes, taking place in the economy of Russia aimed at implementation of such important tasks as providing a high degree of efficiency of production, improving the competitiveness of business entities in the national and international markets, integration into the world economic system, is played by an intellectual capital, which is the main driving force of social and economic development of the modern society. In this connection it is necessary to study the main indicators of the state of intellectual capital.
Materials and methods. Implementation of the research tasks was achieved by analyzing the indicators characterizing the presence of the company's intellectual capital.
Results. The main indicator of the presence of intellectual capital is its market capitalization in excess of the bookkeeping value of fixed assets, material and financial resources. An important feature of the intellectual enterprise is the amount of investment allocated to research and development. Another indicator of a company's intellectual capital is a high level of education and skills of its personnel, as well as the policy of the company on organizational learning, training, studuing of best practices.
Conclusions. Efficiency, value and importance of intellectual capital can be increased only in the context of the particular enterprise development strategy aimed at its accumulation, which ultimately will contribute not only to improve the competitiveness, but also increase the market value of companies.

intellectual capital, indicators, investment, capitalization companies.

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