Model of economic evaluation of intellectual capital of machine-building enterprises and potential of their development

dc.citation.epage72
dc.citation.issue1
dc.citation.spage61
dc.contributor.affiliationLviv Polytechnic National University
dc.contributor.authorKuzmin, O.
dc.contributor.authorProkopenko, I.
dc.coverage.placenameLviv
dc.date.accessioned2018-05-31T12:01:47Z
dc.date.available2018-05-31T12:01:47Z
dc.date.created2017-01-20
dc.date.issued2017-01-20
dc.description.abstractThe article presents the results of building a model of economic evaluation of intellectual capital (IC) of machine-building enterprises suitable for the IC current level, its individual components and their potential. A typology of factors influencing the choice of IC evaluation methods in the industry has been developed. Factors of internal and external environment are described to consider when choosing a basic evaluation method of IC in machinebuilding enterprises, the direction and the impact of these factors in the current economic conditions in Ukraine being determined.The basic matrix selection method of evaluation of IC of machine-building enterprise, grounded priorities and a combination of different evaluation methods by defining their weighted grades are constructed. The graphical model of economic evaluation of machine-building enterprises IC and its development potential is designed. According to this model, indicators of the level of development of IC and its components in their cost measurement are calculated.
dc.format.extent61-72
dc.format.pages12
dc.identifier.citationKuzmin O. Model of economic evaluation of intellectual capital of machine-building enterprises and potential of their development / O. Kuzmin, I. Prokopenko // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2017. — Vol 4. — No 1. — P. 61–72.
dc.identifier.citationenKuzmin O. Model of economic evaluation of intellectual capital of machine-building enterprises and potential of their development / O. Kuzmin, I. Prokopenko // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2017. — Vol 4. — No 1. — P. 61–72.
dc.identifier.issn2312-3435
dc.identifier.urihttps://ena.lpnu.ua/handle/ntb/41322
dc.language.isoen
dc.publisherLviv Politechnic Publishing House
dc.relation.ispartofEconomics, Entrepreneurship, Management, 1 (4), 2017
dc.relation.references1. Sveiby, K.-E. (accessed 11 November 2011). Methods for Measuring Intangibles Assets. Retrieved from http://www.sveiby.com/articles/IntangibleMethods.htm
dc.relation.references2. Luthy, D. (2006). Intellectual capital and its measurement. Logan, Utah. College of Business Utah State University, 18.
dc.relation.references3. Edvinsson, L. (2000). Some perspectives on intangibles and intellectual capital. Journal of Intellectual Capital, 1, (1), 12–16.
dc.relation.references4. Andriessen, D. (2007).IC valuation and measurement: Classifying the state of the art. Journal of Intellectual Capital, 5, (2), 230–242.
dc.relation.references5. Flamholtz, E. (2012). Human Resource Accounting: Advances in Concepts, Methods and Applications. Springer Science & Business Media, 390.
dc.relation.references6. Cuozzo, B., Dumay J., Palmaccio, M. & Lombardi, R. (2017). Intellectual capital disclosure: a structured literature review. Journal of Intellectual Capital, 18, (1), 9–28.
dc.relation.references7. Bosak, A. O. & Trevogo, O. I. (2015). Economic evaluation and the development of communications in the management system of intellectual capital of the enterprise. Lviv: ST “City Information System”, 326.
dc.relation.references8. Illiashenko, S. М. (2009). The methodical approach to the valuation of intellectual capital region. Mechanism of Economic Regulation, 1, 138–141.
dc.relation.references9. Kendiukhov, О. V. (2008). Effective management of intellectual capital. NAS, Ukraine, Economy and Industry Institute, Donetsk: DonUEP, 363.
dc.relation.references10. Kuzmin, О. Yev. & Georgiadi, N. G. (2006). The formation and use of the information system management of economic development of the enterprises. Lviv: Publishing House of the National University “Lviv Polytechnik”, 368.
dc.relation.references11. Melnyk, O. G. (2010). Diagnostics of activity of engineering enterprises : polchatelya concept and tools: polchatelya concept and tools. Lviv: Publishing House of the National University “Lviv Polytechnik”, 344.
dc.relation.references12. Mnykh, O. V. Marketing in the Formation of the market value of the machine-building enterprise: theory and practice. Lviv: Publishing House of the National University “Lviv Polytechnik”, 428.
dc.relation.references13. Moiseenko, I. P. (2007). Managing intellectual potential. L.: Avers, 303.
dc.relation.references14. Shkurupiyi, O. V. (2009). Intellectual capital in social reproduction. K.: KNEU, 33.
dc.relation.referencesen1. Sveiby, K.-E. (accessed 11 November 2011). Methods for Measuring Intangibles Assets. Retrieved from http://www.sveiby.com/articles/IntangibleMethods.htm
dc.relation.referencesen2. Luthy, D. (2006). Intellectual capital and its measurement. Logan, Utah. College of Business Utah State University, 18.
dc.relation.referencesen3. Edvinsson, L. (2000). Some perspectives on intangibles and intellectual capital. Journal of Intellectual Capital, 1, (1), 12–16.
dc.relation.referencesen4. Andriessen, D. (2007).IC valuation and measurement: Classifying the state of the art. Journal of Intellectual Capital, 5, (2), 230–242.
dc.relation.referencesen5. Flamholtz, E. (2012). Human Resource Accounting: Advances in Concepts, Methods and Applications. Springer Science & Business Media, 390.
dc.relation.referencesen6. Cuozzo, B., Dumay J., Palmaccio, M. & Lombardi, R. (2017). Intellectual capital disclosure: a structured literature review. Journal of Intellectual Capital, 18, (1), 9–28.
dc.relation.referencesen7. Bosak, A. O. & Trevogo, O. I. (2015). Economic evaluation and the development of communications in the management system of intellectual capital of the enterprise. Lviv: ST "City Information System", 326.
dc.relation.referencesen8. Illiashenko, S. M. (2009). The methodical approach to the valuation of intellectual capital region. Mechanism of Economic Regulation, 1, 138–141.
dc.relation.referencesen9. Kendiukhov, O. V. (2008). Effective management of intellectual capital. NAS, Ukraine, Economy and Industry Institute, Donetsk: DonUEP, 363.
dc.relation.referencesen10. Kuzmin, O. Yev. & Georgiadi, N. G. (2006). The formation and use of the information system management of economic development of the enterprises. Lviv: Publishing House of the National University "Lviv Polytechnik", 368.
dc.relation.referencesen11. Melnyk, O. G. (2010). Diagnostics of activity of engineering enterprises : polchatelya concept and tools: polchatelya concept and tools. Lviv: Publishing House of the National University "Lviv Polytechnik", 344.
dc.relation.referencesen12. Mnykh, O. V. Marketing in the Formation of the market value of the machine-building enterprise: theory and practice. Lviv: Publishing House of the National University "Lviv Polytechnik", 428.
dc.relation.referencesen13. Moiseenko, I. P. (2007). Managing intellectual potential. L., Avers, 303.
dc.relation.referencesen14. Shkurupiyi, O. V. (2009). Intellectual capital in social reproduction. K., KNEU, 33.
dc.relation.urihttp://www.sveiby.com/articles/IntangibleMethods.htm
dc.rights.holder© Національний університет "Львівська політехніка", 2017
dc.subjectintellectual capital
dc.subjecthuman capital
dc.subjectconsumer capital
dc.subjectinstitutional capital
dc.subjecteconomic evaluation
dc.subjectdevelopment potential
dc.subject.udc658
dc.subject.udc005.3
dc.subject.udc621 (477.8)
dc.subject.udc631.16
dc.titleModel of economic evaluation of intellectual capital of machine-building enterprises and potential of their development
dc.typeArticle

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