Assessment of intellectual added value of the enterprise on the example of PJSC "Highest"
The purpose of this article is to analyze the economic literature on intangible assets and their valuation, as well as methods that can be used to measure the intellectual added value of individual intangible assets in financial terms. Definitions of intangible assets, knowledge assets and other related terms are provided. It is shown that these terms are used interchangeably, despite their different meanings. The paper calls for the development of methodological support, including the proposal of methods used to assess intellectual added value, which may be useful for companies that are faced with this difficult task. The main components and some methods proposed as applicable and suitable for their assessment of knowledge assets and intellectual capital are listed. In conclusion, it was shown that valuation of intangible assets is still a very difficult task, although many different methods have already been proposed. In this article, the main methods for assessing the individual components of intellectual capital in monetary units were mentioned. To assess identifiable intangible assets, market, income, value and option approaches are used. In the works of scientists on knowledge assets and intellectual capital, their main components are listed with some methods proposed as applicable and suitable for their assessment. The interest of scientists and practitioners should be given to the assessment of intangible obligations, which are usually overlooked. A widely accepted list of components of intangible assets or intellectual capital with possible valuation methods and examples of their use will be very useful for organizations.