Rozhkov V.L.Kazan State University of Architecture and Engineering, Kazan, Republic of Tatarstan, Russian Federation 2973566@mail.ru
Importance At the present stage of economic development, the significance and value of intellectual capital, being a category of intangible component of business, increases. Intellectual capital is a pool of intangible assets capable to generate a specific flow of profit along with tangible assets. The tools of mathematical modeling that are used in the article allow to conduct a comprehensive study of this category, and are irreplaceable in strategic management of company value. Objectives The study aims to investigate intellectual capital of enterprises operating in the construction industry. Methods In the study, we employed the systems approach, factor analysis, and mathematical modeling. Results We performed a terminology analysis of intellectual capital, built a model of mutual influence of certain factors to study the regularities of intellectual capital development; assessed the impact of individual elements of intellectual capital on capitalization of the company. The outcome of the study is the results of mathematical modeling enabling to anticipate trends in intellectual capital development. Conclusions and Relevance The proposed method is universal. It allows to explore intellectual capital of enterprises operating in any industry.
Keywords: intellectual capital, analysis, method, development
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