Методологічні підходи до обліку інтелектуального потенціалу компаній на основі концепції збереження інтелектуального капіталу
Date
2017-03-28
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Abstract
В статті на основі емпіричних даних обґрунтовано актуальність удосконалення
методології бухгалтерського обліку компонентів інтелектуального потенціалу компаній.
На основі концепції збереження інтелектуального капіталу розроблено підходи до
балансової репрезентації інтелектуального потенціалу компаній. Сформульовано
методологічні й методичні положення до обліково-звітної репрезентації компонентів
інтелектуального потенціалу компаній.
The problem of inconsistency in full value presentation of the components of the companies’ intellectual potential in the system of their accounting and financial reporting causes a lot of difficulties in managerial decision making by market entities. The problem of differences in value estimations of the companies’ capital formed by a market mechanism (the stock) and presented in the balance sheets is characterized by the most expressive manifestation. The current methodology of accounting for intangible assets requires the recognition of only those objects that are purchased from other business entities. This approach is based on the principle of objectification, for overcoming of which the proposed conceptual and methodological approaches to the accounting of the components of the companies’ intellectual potential are aimed. Formulated proposals envisage the development of methodology and methods of accounting of the components of the companies’ intellectual potential, based on the concept of intellectual capital preservation. Main results of the research are revealed in the justification of the balance representation of the companies’ intellectual potential, which envisages the allocation in the asset balance of intellectual assets, and in liabilities – the intellectual capital. The value of intellectual assets covers two components – the cost of transformed other forms of capital and additionally created value, and the value of intellectual capital reflects only the valuable measurement of synergistic effect of the transformation of other forms of capital. It is proved that this method helps to achieve the reality of the information on the creation of additional intellectual value. On the basis of this methodological approach methodology of the components of the companies’ intellectual potential reflection in the accounts is proposed.
The problem of inconsistency in full value presentation of the components of the companies’ intellectual potential in the system of their accounting and financial reporting causes a lot of difficulties in managerial decision making by market entities. The problem of differences in value estimations of the companies’ capital formed by a market mechanism (the stock) and presented in the balance sheets is characterized by the most expressive manifestation. The current methodology of accounting for intangible assets requires the recognition of only those objects that are purchased from other business entities. This approach is based on the principle of objectification, for overcoming of which the proposed conceptual and methodological approaches to the accounting of the components of the companies’ intellectual potential are aimed. Formulated proposals envisage the development of methodology and methods of accounting of the components of the companies’ intellectual potential, based on the concept of intellectual capital preservation. Main results of the research are revealed in the justification of the balance representation of the companies’ intellectual potential, which envisages the allocation in the asset balance of intellectual assets, and in liabilities – the intellectual capital. The value of intellectual assets covers two components – the cost of transformed other forms of capital and additionally created value, and the value of intellectual capital reflects only the valuable measurement of synergistic effect of the transformation of other forms of capital. It is proved that this method helps to achieve the reality of the information on the creation of additional intellectual value. On the basis of this methodological approach methodology of the components of the companies’ intellectual potential reflection in the accounts is proposed.
Description
Keywords
бухгалтерський облік, фінансова звітність, інтелектуальний потенціал компаній, концепція збереження капіталу, accounting, financial reporting, companies’ intellectual potential, concept of intellectual capital maintenance
Citation
Яремко І. Й. Методологічні підходи до обліку інтелектуального потенціалу компаній на основі концепції збереження інтелектуального капіталу / І. Й. Яремко, Л. М. Пилипенко, Н. Ю. Подольчак // Вісник Національного університету "Львівська політехніка". Серія : Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку : збірник наукових праць. — Львів : Видавництво Львівської політехніки, 2017. — № 862. — С. 281–287.