Methods for formalizing and assessing the intangible capital of the region: management aspect
Abstract
In modern conditions of turbulence in the development of socio-economic systems, the study of methods for formalizing and evaluating the region's intangible capital in the managerial aspect remains relevant. The increase in interpretations of capital in many forms opens up space for researching the concept of capital as a scientific category and opening up directions for leveling the contradictions associated with the formalization and evaluation of forms of capital. In this regard, the author has developed a definition of intangible capital based on managing the balance of its material and intangible essence, which makes it possible to form ways of managerial influence on socio-economic transformations, including in the market of high technology products. The paper clarifies that capital can take not only materialized, but also “incorporated” forms, structurally presented in this study.
The purpose of the article is to study the trends of formalization and evaluation of the category of intangible capital in the managerial aspect, taking into account the specifics of intangible assets formed in the process of involving intangible capital in the economic circulation. The study used a statistical method of formalization and evaluation of the factors that form intangible capital, as well as the synergy of historical, economic, predictive models for understanding the essence of the category of intangible capital. In accordance with the purpose of the study, the logic and structure of the publication is built. The classification of factors that form intangible capital developed by the author is innovative in relation to the existing division of resources into “tangible” and “intangible” assets. The article presents the author's methods of formalization and evaluation of the intangible capital of the region in the managerial aspect, which determines its scientific and practical significance.
About the Author
S. I. Grudina
Kazan (Volga region) Federal University
Russian Federation
Russian Federation
PhD in Economics, Associate Professor
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For citations:
Grudina S.I. Methods for formalizing and assessing the intangible capital of the region: management aspect. Kazan economic vestnik. 2022;(6):21-25. (In Russ.)
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