摘要：Currently, the process of forming new management concepts is ongoing in Russia. At the same time, on the way to the development, creation and implementation of modern concepts, approaches and management systems at domestic enterprises there are several problems, one of which is the problem of intellectual capital management based on the VBM concept. Issues related to the definition of the concept of “intellectual capital”, its assessment and management are relevant. The article discusses the features of the VBM concept at the enterprise level, its advantages and disadvantages, implementation problems. The analysis performed in the study made it possible to clarify the economic content of the concept of intellectual capital and identify its key features that allow characterizing it and using specific assessment methods. The article describes the main methods and indicators for assessing intellectual capital, based on which an approach to the assessment and management of intellectual capital of an enterprise is proposed. The approach is based on a combination of two methods for calculating intellectual capital CIV and MVAIC. The first technique allows to assess the amount of intellectual capital of the enterprise. The second technique allows to reveal the structure of intellectual capital. The joint use of techniques allows to get a valuation of the intellectual capital of the enterprise and evaluate the effectiveness of investments in the development of its components. Criteria for assessing the effectiveness of investments in elements of intellectual capital are proposed.
其他摘要：Currently, the process of forming new management concepts is ongoing in Russia. At the same time, on the way to the development, creation and implementation of modern concepts, approaches and management systems at domestic enterprises there are several problems, one of which is the problem of intellectual capital management based on the VBM concept. Issues related to the definition of the concept of “intellectual capital”, its assessment and management are relevant. The article discusses the features of the VBM concept at the enterprise level, its advantages and disadvantages, implementation problems. The analysis performed in the study made it possible to clarify the economic content of the concept of intellectual capital and identify its key features that allow characterizing it and using specific assessment methods. The article describes the main methods and indicators for assessing intellectual capital, based on which an approach to the assessment and management of intellectual capital of an enterprise is proposed. The approach is based on a combination of two methods for calculating intellectual capital CIV and MVAIC. The first technique allows to assess the amount of intellectual capital of the enterprise. The second technique allows to reveal the structure of intellectual capital. The joint use of techniques allows to get a valuation of the intellectual capital of the enterprise and evaluate the effectiveness of investments in the development of its components. Criteria for assessing the effectiveness of investments in elements of intellectual capital are proposed.
