The analysis of intellectual capital at Russian enterprises operating in the construction industry
Importance Innovative development of domestic production necessitates universal evaluation techniques revealing the intellectual capabilities of enterprises. The article addresses theoretical, methodological and applied issues of intellectual capital evaluation. Objectives The aim of the study is to analyze intellectual capital of construction enterprises using the method of market capitalization by Jason Tobin. Methods The study employs the systems approach and the data analysis method. Results We explored the intellectual capital of construction companies, reviewed basic approaches to intellectual capital management and evaluation on the case of construction industry enterprises. The research identified major shortcomings in applying the Jason Tobin method. Conclusions and Relevance The method of market capitalization may be applied in practice by enterprises operating in any industry and of any scale of production to study their intellectual status.