Kuzmin O., Prokopenko I. Model of Economic Evaluation of Intellectual Capital of Machine-Building Enterprises and Potential of their Development

UDC 658: 005.3: 621 (477.8): 631.16

O. Kuzmin
Doctor of Economics, Professor

I. Prokopenko
PhD student
Lviv Polytechnic National University

MODEL OF ECONOMIC EVALUATION OF INTELLECTUAL
CAPITAL OF MACHINE-BUILDING ENTERPRISES
AND POTENTIAL OF THEIR DEVELOPMENT

Abstract. The article presents the results of building a model of economic evaluation of intellectual capital (IC) of machine-building enterprises suitable for the IC current level, its individual components and their potential. A typology of factors influencing the choice of IC evaluation methods in the industry has been developed. Factors of internal and external environment are described to consider when choosing a basic evaluation method of IC in machine-building enterprises, the direction and the impact of these factors in the current economic conditions in Ukraine being determined.The basic matrix selection method of evaluation of IC of machine-building enterprise, grounded priorities and a combination of different evaluation methods by defining their weighted grades are constructed. The graphical model of economic evaluation of machine-building enterprises IC and its development potential is designed. According to this model, indicators of the level of development of IC and its components in their cost measurement are calculated.
Keywords: intellectual capital, human capital, consumer capital, institutional capital, economic evaluation, development potential.

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