The Technique for Assessment of Intellectual Capital of Kazakhstan Organizations

被引:0
|
作者
Dosmanbetova, Aliya [1 ]
Dosmanbetova, Manshuk [2 ]
Dosmanbetova, Kamshat [3 ]
机构
[1] Almaty Managment Univ, Dept Assessment Accounting & Audit, Alma Ata, Kazakhstan
[2] Almaty Managment Univ, Dept Assessment Accounting & Audit, Alma Ata, Kazakhstan
[3] Kazakh Natl Univ, Alma Ata, Kazakhstan
关键词
intellectual capital (IC); intellectual capital of organizations (ICO); methods of valuation of intellectual capital; market capitalization method; Tobin's Q;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The article describes the main methods of valuation of intellectual capital, which cover a system of indicators characterizing the quality parameters. These assessment methods which evaluate the intellectual capital of Kazakhstan organizations, affect the efficiency, profitability and market capitalization of the company. A necessary condition for the modernization of Kazakhstan's economy is the growth of innovation performance of the company, which largely depends on the development of intellectual capital. Assessment of intellectual capital is an effective tool in the management of innovative development of the company. Therefore, development of methods for the assessment of intellectual capital in the innovation activities of Kazakhstani companies is important.
引用
收藏
页码:80 / 88
页数:9
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