INTELLECTUAL CAPITAL EVALUATION IN DIGITAL ENGINEERING

Abstract

The purpose of the study is to explore approaches to intellectual capital assessment in the context of its impact on enterprise competitiveness. The research methodics involves a comprehensive approach that combines quantitative and qualitative analysis methods. Analytical tools are used to evaluate intellectual assets such as human capital, structural capital, and market capital. The study employs statistical analysis methods for quantitative evaluation of intellectual capital indicators and expert evaluation methods for qualitative analysis of its components. Additionally, a comparative analysis of different approaches to measuring intellectual capital is conducted, allowing for the identification of their advantages and disadvantages. Findings. An integrated approach to intellectual capital assessment has been developed, combining various methods and indicators for more accurate measurement and management of its components. The use of concepts such as Intellectual Capital Volume (ICVo) and Intellectual Capital Value (ICVa) is proposed. Additional indicators that provide a deeper understanding of the qualitative and quantitative aspects of human, information-technological and relational capital have been examined. The role of HEVA and HCROI indicators in evaluating the effectiveness of human capital utilization has been defined. The importance of integrating intellectual capital into the overall business strategy to ensure the competitiveness and sustainable development of the enterprise has been demonstrated. The proposed approach considers the multidimensionality and multifaceted nature of intellectual capital at modern enterprises. This opens up opportunities for a deeper understanding of the relationship between intellectual capital and financial performance, as well as for more accurate identification of strategic directions for enterprise development. Practical value is reflected in the implementation of an integrated approach to intellectual capital assessment for the development of enterprise strategies aimed at increasing the volume and value of intellectual capital and enhancing overall operational efficiency.