THE FEATURES OF THE INTELLECTUAL CAPITAL AS FACTOR OF COMPETITIVENESS ENSURING
Journal Title: Економічна стратегія і перспективи розвитку сфери торгівлі та послуг - Year 2015, Vol 1, Issue
Abstract
The role of the intellectual capital as the main determinants of the current and future competitiveness, as a factor of increase of business cost is shown. It is revealed that the intellectual capital possesses has ability to reproduction and providing profitability that allows to carry it to the capital benefit. The basic functions of the intellectual capital are characterized. These functions are manifestation of its essential signs such as informational, cognitive, converting, research, axiological, regulatory, and practical. Specific character of the intellectual capital with identifying of the features which characterize processes of its formation and functioning, and also of its assessment is considered. The basic features of formation and functioning are heterogeneity of the structure and multiple view manifestation, basics in the general capital, synergetic effect from interaction of elements, self-increase, intangibility, high investment risk, etc. Features of an assessment of the intellectual capital are revealed. They are limited reflection in the system of the account, complexity of a monetary assessment, lack of universal methods and parameters of an assessment, subjective character.
Authors and Affiliations
Smolnyakova Nataliya, Smolnyakova Nataliya,, Anatoly Volosov
ІНСТИТУЦІОНАЛЬНА СИСТЕМА ІНФОРМАЦІЙНОЇ СФЕРИ ДЛЯ АКТИВІЗАЦІЇ МІЖРЕГІОНАЛЬНОГ О СПІВРОБІТНИЦТВА
Досліджено складові інформаційної інфраструктури міжрегіонального співробітництва; запропоновано інституціональну систему інформаційної сфери та розглянуто основні функції суб’єктів інформаційної інфраструктури для актив...
MANAGEMENT ACCOUNTING IN THE SYSTEMOF ORGANIZATIONAL, INFORMATIONAL AND METHODOLOGICAL SUPPORT COMPETITIVENESSOF AGRICULTURAL ENTERPRISES
The article examines the existing facilities of management accounting for agricultural enterprises. Based on the analysis of a number of economists points were highlighted key structural elements of the conceptual found...
CONCEPTUALIZATION OF FINANCIAL DIAGNOSTICS IN THE SYSTEM OF ENTERPRISE’S FINANCIAL AND ECONOMIC SECURITY MANAGEMENT
The effectiveness of the financial and economic security management system of enterprise is determined by the information support system which can provide mana...
COMPETITIVE DIRECTIONS OF TOURISM DEVELOPMENT IN UKRAINE
In the article development of Ukrainian tourist industry is considered from point of research of the features of forming and functioning due to the analysis of priority forms and direction of its development. Given the c...
COMPETITION ENVIRONMENT TRADE ENTERPRISES: THEORETICAL ASPECTS
In modern conditions of market economy, the main goal for any company is to maintain or expand the occupied positions in the market or its segment, stable profitability and growth. The orientation of the company to maxim...