Model of economic evaluation of intellectual capital of machine-building enterprises and potential of their development
dc.citation.epage | 72 | |
dc.citation.issue | 1 | |
dc.citation.spage | 61 | |
dc.contributor.affiliation | Lviv Polytechnic National University | |
dc.contributor.author | Kuzmin, O. | |
dc.contributor.author | Prokopenko, I. | |
dc.coverage.placename | Lviv | |
dc.date.accessioned | 2018-05-31T12:01:47Z | |
dc.date.available | 2018-05-31T12:01:47Z | |
dc.date.created | 2017-01-20 | |
dc.date.issued | 2017-01-20 | |
dc.description.abstract | The 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.extent | 61-72 | |
dc.format.pages | 12 | |
dc.identifier.citation | Kuzmin 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.citationen | Kuzmin 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.issn | 2312-3435 | |
dc.identifier.uri | https://ena.lpnu.ua/handle/ntb/41322 | |
dc.language.iso | en | |
dc.publisher | Lviv Politechnic Publishing House | |
dc.relation.ispartof | Economics, Entrepreneurship, Management, 1 (4), 2017 | |
dc.relation.references | 1. Sveiby, K.-E. (accessed 11 November 2011). Methods for Measuring Intangibles Assets. Retrieved from http://www.sveiby.com/articles/IntangibleMethods.htm | |
dc.relation.references | 2. Luthy, D. (2006). Intellectual capital and its measurement. Logan, Utah. College of Business Utah State University, 18. | |
dc.relation.references | 3. Edvinsson, L. (2000). Some perspectives on intangibles and intellectual capital. Journal of Intellectual Capital, 1, (1), 12–16. | |
dc.relation.references | 4. Andriessen, D. (2007).IC valuation and measurement: Classifying the state of the art. Journal of Intellectual Capital, 5, (2), 230–242. | |
dc.relation.references | 5. Flamholtz, E. (2012). Human Resource Accounting: Advances in Concepts, Methods and Applications. Springer Science & Business Media, 390. | |
dc.relation.references | 6. 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.references | 7. 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.references | 8. Illiashenko, S. М. (2009). The methodical approach to the valuation of intellectual capital region. Mechanism of Economic Regulation, 1, 138–141. | |
dc.relation.references | 9. Kendiukhov, О. V. (2008). Effective management of intellectual capital. NAS, Ukraine, Economy and Industry Institute, Donetsk: DonUEP, 363. | |
dc.relation.references | 10. 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.references | 11. 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.references | 12. 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.references | 13. Moiseenko, I. P. (2007). Managing intellectual potential. L.: Avers, 303. | |
dc.relation.references | 14. Shkurupiyi, O. V. (2009). Intellectual capital in social reproduction. K.: KNEU, 33. | |
dc.relation.referencesen | 1. Sveiby, K.-E. (accessed 11 November 2011). Methods for Measuring Intangibles Assets. Retrieved from http://www.sveiby.com/articles/IntangibleMethods.htm | |
dc.relation.referencesen | 2. Luthy, D. (2006). Intellectual capital and its measurement. Logan, Utah. College of Business Utah State University, 18. | |
dc.relation.referencesen | 3. Edvinsson, L. (2000). Some perspectives on intangibles and intellectual capital. Journal of Intellectual Capital, 1, (1), 12–16. | |
dc.relation.referencesen | 4. Andriessen, D. (2007).IC valuation and measurement: Classifying the state of the art. Journal of Intellectual Capital, 5, (2), 230–242. | |
dc.relation.referencesen | 5. Flamholtz, E. (2012). Human Resource Accounting: Advances in Concepts, Methods and Applications. Springer Science & Business Media, 390. | |
dc.relation.referencesen | 6. 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.referencesen | 7. 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.referencesen | 8. Illiashenko, S. M. (2009). The methodical approach to the valuation of intellectual capital region. Mechanism of Economic Regulation, 1, 138–141. | |
dc.relation.referencesen | 9. Kendiukhov, O. V. (2008). Effective management of intellectual capital. NAS, Ukraine, Economy and Industry Institute, Donetsk: DonUEP, 363. | |
dc.relation.referencesen | 10. 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.referencesen | 11. 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.referencesen | 12. 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.referencesen | 13. Moiseenko, I. P. (2007). Managing intellectual potential. L., Avers, 303. | |
dc.relation.referencesen | 14. Shkurupiyi, O. V. (2009). Intellectual capital in social reproduction. K., KNEU, 33. | |
dc.relation.uri | http://www.sveiby.com/articles/IntangibleMethods.htm | |
dc.rights.holder | © Національний університет "Львівська політехніка", 2017 | |
dc.subject | intellectual capital | |
dc.subject | human capital | |
dc.subject | consumer capital | |
dc.subject | institutional capital | |
dc.subject | economic evaluation | |
dc.subject | development potential | |
dc.subject.udc | 658 | |
dc.subject.udc | 005.3 | |
dc.subject.udc | 621 (477.8) | |
dc.subject.udc | 631.16 | |
dc.title | Model of economic evaluation of intellectual capital of machine-building enterprises and potential of their development | |
dc.type | Article |
Files
License bundle
1 - 1 of 1