Анатолій Іванович Ковальов, Олександр Сергійович Літвінов
{"title":"ВИМІРЮВАННЯ РІВНЯ РОЗВИТКУ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ ПРОМИСЛОВИХ ПІДПРИЄМСТВ УКРАЇНИ","authors":"Анатолій Іванович Ковальов, Олександр Сергійович Літвінов","doi":"10.30857/2413-0117.2019.1.9","DOIUrl":null,"url":null,"abstract":"Understanding of the enterprise intellectual capital development concept entails irreversible, targeted, regular, qualitative changes in the state of its objects. Therefore, the scientists face the problem of quantitative measurement of the state of intellectual capital and its changes. In turn, the measurement process involves the procedure of attributing the numbers to the characteristics of intellectual capital development subject to certain rules with the purpose of replacing the research of the of intellectual capital development by the study of its numerical model. This triggers the need to develop a theoretical and methodological framework for measuring the level of enterprise intellectual capital development through building a step-by-step analysis, identification of indices and indicators and their specific effects on intellectual capital development. To assess the degree of intellectual capital development, a taxonomic analysis should be used since it allows to account for a number of latent factors which may have a multi-directional relationship with the level of development as well as different units of measurement. Moreover, the taxonomy method helps to estimate the distance of the level of enterprise intellectual capital development from the standard and that of other companies and offers a possibility to reveal additional resources in intellectual capital development. The study attempts to explore theoretical and methodological premises to measure the level of intellectual capital development which consist of a sequence of 12 analysis stages. Thus, enterprise management gains a benefit to identify hidden, latent development characters of each of the four components of intellectual capital. As a result of the evaluation of particular components of intellectual capital development by means of classical, modified, and integrated algorithms we obtain an integral assessment of the enterprise intellectual capital development. Practical testing of theoretical and methodological foundations for measuring the degree of intellectual capital development was performed based on evidence from 14 domestic industrial enterprises.","PeriodicalId":217561,"journal":{"name":"Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences","volume":"36 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30857/2413-0117.2019.1.9","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

理解企业智力资本开发的概念需要认识到其客体状态的不可逆的、有针对性的、有规律的质变。因此,对智力资本的状态及其变化进行定量测量是科学家们面临的问题。反过来,测量过程涉及到将数字归因于符合一定规则的智力资本发展特征的过程,目的是通过研究智力资本的数值模型来取代对智力资本发展的研究。这就需要建立一个理论和方法框架,通过逐步分析、识别指标和指标及其对智力资本发展的具体影响,来衡量企业智力资本发展水平。为了评估智力资本的发展程度,应该使用分类学分析,因为它允许考虑许多潜在因素,这些因素可能与发展水平和不同的测量单位有多向关系。此外,分类法有助于估计企业智力资本开发水平与标准之间的距离,并为揭示智力资本开发中的额外资源提供了可能。本研究试图探索衡量智力资本发展水平的理论和方法前提,该前提由12个分析阶段组成。因此,识别智力资本四个组成部分的隐性和潜在的发展特征,对企业管理是有益的。通过对智力资本开发的特定组成部分进行经典、修正和综合的评估,得到了对企业智力资本开发的整体评估。本文以国内14家工业企业为样本,对智力资本发展程度测度的理论基础和方法基础进行了实证检验。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ВИМІРЮВАННЯ РІВНЯ РОЗВИТКУ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ ПРОМИСЛОВИХ ПІДПРИЄМСТВ УКРАЇНИ
Understanding of the enterprise intellectual capital development concept entails irreversible, targeted, regular, qualitative changes in the state of its objects. Therefore, the scientists face the problem of quantitative measurement of the state of intellectual capital and its changes. In turn, the measurement process involves the procedure of attributing the numbers to the characteristics of intellectual capital development subject to certain rules with the purpose of replacing the research of the of intellectual capital development by the study of its numerical model. This triggers the need to develop a theoretical and methodological framework for measuring the level of enterprise intellectual capital development through building a step-by-step analysis, identification of indices and indicators and their specific effects on intellectual capital development. To assess the degree of intellectual capital development, a taxonomic analysis should be used since it allows to account for a number of latent factors which may have a multi-directional relationship with the level of development as well as different units of measurement. Moreover, the taxonomy method helps to estimate the distance of the level of enterprise intellectual capital development from the standard and that of other companies and offers a possibility to reveal additional resources in intellectual capital development. The study attempts to explore theoretical and methodological premises to measure the level of intellectual capital development which consist of a sequence of 12 analysis stages. Thus, enterprise management gains a benefit to identify hidden, latent development characters of each of the four components of intellectual capital. As a result of the evaluation of particular components of intellectual capital development by means of classical, modified, and integrated algorithms we obtain an integral assessment of the enterprise intellectual capital development. Practical testing of theoretical and methodological foundations for measuring the degree of intellectual capital development was performed based on evidence from 14 domestic industrial enterprises.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信