VALUATION OF INTELLECTUAL CAPITAL ENTERPRISES MARITIME TRANSPORT

Abstract

Despite the diversity of existing approaches to defining human and intellectual capital presented in various sources, there is still no commonly accepted option for evaluating intellectual capital as a multi-component indicator.

Therefore, the purpose of the work is to prove the necessity of timely carrying out an estimation of the value of IR, determination of methods and approaches for estimating the value of intellectual capital of enterprises of water transport

The paper identifies the main characteristics of intellectual capital, which lead to the difficulty of assessing its value. Presents the classic methodological approaches to solving certain urgent tasks in the process of assessing the value of intellectual capital of the enterprises of water transport. The necessity of a timely assessment of the value of the intellectual capital that will allow the organization to achieve the necessary personnel competent level, according to business strategy.