INTELLECTUAL CAPITAL AND TECHNOLOGICAL DEVELOPMENT IN RUSSIA
The purpose of the study is to justify the need for assessing the structural components of intellectual capital that are not part of intangible assets. In this regard, various approaches to determining the structure of intellectual capital are analyzed, grouping of methods for assessing the intellectual capital of enterprises is given, and their essence is examined. The article investigates his methodology for calculating intellectual capital used by analysts to determine the ranking of intellectual companies and the practical results of its use. Taking into account the key directions of the development of the Russian economy, such as digitalization, the increase of high-tech exports and the growth of intellectual capacity of human capital, the author substantiates the necessity of evaluating all structural elements of intellectual capital, including human capital, which allows it to be objectively evaluated and, ultimately, building up the intellectual capital of enterprises.