数字化条件下组织智力资本评价

O. Nedoluzhko
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引用次数: 0

摘要

由于数字化的冲击和数字经济的发展,智力资本的开发变得越来越重要。通过对国内外研究的回顾,可以得出结论,现阶段现有的智力资本评估方法存在问题。作为国外研究的主要缺点,人们可以注意到集中在无形资产投资对组织绩效影响的狭隘方面,强调使用数理统计方法。俄罗斯科学家研究的主要缺点是理论兴趣过度,对知识经济和作为其核心资源的智力资本的概念抽象和碎片化。看来有必要澄清评估智力资本的指标,这样才有可能更有效地对智力资本的发展过程施加管理方面的影响。在数字化趋势的影响下,智力资本的发展正在发生变化,为了提高其管理的有效性,有必要考虑到评估指标构成的变化。人们发现有必要改进评估智力资本的方法,以便考虑到其在数字经济发展过程中的变化性质。对智力资本现象的本质和数字化趋势的现代观点进行了回顾。在数字化特征的影响下,确定了智力资本要素形成的具体特征。明确了根据数字化趋势评估智力资本要素形成的指标构成。根据对滨海边疆区中小企业经理的调查结果,对修改后的方法的实际应用可能性进行了评估。所获得的结果可以用来形成一个想法,即为了提高公司管理系统的效率,目前哪些过程是最有利的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Assessment of intellectual capital of organization in conditions of digitalization
Development of intellectual capital is becoming increasingly important due to the impact of digitalization and development of the digital economy. The review of domestic and foreign studies made it possible to conclude that there are problems in existing approaches to the assessment of intellectual capital at the present stage. As the main drawback of foreign studies, one can note concentrating on the narrow aspect of the impact of investments in intangible assets on the performance of an organization with an emphasis on the use of methods of mathematical statistics. As the main drawback of the research of the Russian scientists, there can be noted their excessive theoretical interest, abstract and fragmented concepts of the knowledge economy and intellectual capital as its key resource. There appears a need to clarify the indicators for assessing intellectual capital, which will make it possible to more effectively implement managerial influences on the processes of its development. Under the influence of digitalization trends the development of intellectual capital is undergoing changes, and in order to improve the effectiveness of its management, it is necessary to take into account the change in the composition of assessment indicators. There has been found the need to improve the methodology for assessing intellectual capital, allowing to take into account the nature of changes in the process of its development in the digital economy. A review of modern views on the essence of the phenomenon of intellectual capital and digitalization trends was made. The specifics of the formation of elements of intellectual capital under the influence of the identified features of digitalization has been determined. The composition of indicators for assessing the formation of intellectual capital elements in accordance with digitalization trends has been specified. Based on the results of a survey of managers of small and medium-sized businesses in the Primorsky Kray, the modified methodology was assessed for the possibility of its practical application. The results obtained can be used to form an idea of what processes it is currently expedient to manage in the first place in order to increase the efficiency of the company’s management systems.
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