Методичні засади та проблеми оцінювання інтелектуальної складової інноваційного розвитку промислового підприємства

In the article it is defined, that one of the primary problems of information-analytical maintenance of intellectual component of enterprise innovative development is to develop methodological support of its intellectual capital evaluation. Modern global theory of intellectual capital management has dozens of methods of its evaluation, but none of them is universal in domestic economic conditions, and valuation of intellectual capital of domestic enterprises is still methodological problem. The subject of the study is methodological maintenance of evaluation of intellectual capital as a demonstration of intellectual component of industrial enterprises innovative development. The article aims to systematize the existing approaches and methods of intellectual capital assessment, to identify the problems of their application in domestic economic conditions, to ground the conceptual model of complex evaluation of industrial enterprises intellectual capital and directions of further research and developments. The main approaches to classification of methods for enterprises intellectual capital assessment, the benefits and problems of usage of different methods for both domestic enterprises and external analysts under existing conditions of information and accounting maintenance, are considered. Two main approaches to assessing the intellectual capital that underlie most of the existing methods are defined:1) integrated approach considers intellectual capital as indivisible category and is based on its interpretation as a result of use of intellectual resources (capacity) and the total value or ratio value of intellectual capital of the company;2) structural (partial) approach considers intellectual capital as a set of components and is based on an assessment of the individual elements, followed by summation of their value. It is proved that the satisfaction of the informational and analytical needs of both internal and external information users, requires the development of universal method of evaluation of the intellectual capital of the company. This method in case of the parallel application of an integrated and structured approaches will give the same result for its assessing the value. It is proposed a conceptual model of industrial enterprises intellectual capital evaluation which is based on a combination of integral and structural approaches, quantitative and qualitative evaluation methods. The directions of further research and developments in the field of intellectual capital management and its information and accounting maintenance are defined.