Monetary valuation of intellectual human capital in innovative activity
?arina Fedotova (),
Olga Loseva () and
Olga Kontorovich ()
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?arina Fedotova: Financial University under the Government of the Russian Federation
Olga Loseva: Financial University under the Government of the Russian Federation
Olga Kontorovich: Financial University under the Government of the Russian Federation
No 134/2015, Working Papers from Institute of Economic Research
The article views the structure of an organization’s intellectual human capital, which integrates both employees’ intellectual, professional and personal abilities to perform innovation activity and their results achieved in the process of this activity. The authors prove the role of intellectual human capital in improving an organization’s innovation activity. Basing on the cost, income, expert and psychological approaches, the article develops the intellectual capital monetary valuation model focused on an increase in the objectivity of measuring its value by means of the individual intellectual and performance report. The application of this model is aimed at activating the innovative development of social and economic entities by increasing the quality and efficiency of intellectual human capital.
Keywords: intellectual human capital; value; valuation; innovation activity (search for similar items in EconPapers)
JEL-codes: O31 J33 (search for similar items in EconPapers)
Date: 2015-05, Revised 2015-05
New Economics Papers: this item is included in nep-cse and nep-knm
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Persistent link: https://EconPapers.repec.org/RePEc:pes:wpaper:2015:no134
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