Process capital as one of the attributes of a high-tech company
Pashkov A.A.1, Tolmachev A.D.1, Sokolyanskiy V.V.1
1 Московский государственный технический университет им. Н.Э. Баумана, Russia
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Journal paper
Economics and society: contemporary models of development (РИНЦ)
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Volume 10, Number 2 (April-June 2020)
Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=44770748
Cited: 9 by 07.12.2023
Abstract:
Purpose. The purpose of the article is to characterize process capital as an integral part of the modern innovative company value, and also to propose an approximate formula for its calculation in monetary units.
Materials and methods. In the presented article, methods such as analysis and synthesis, systematization and comparison are applied.
Results. Based on the analysis of literary sources, it was revealed that one of the pressing problems of the modern economy is an adequate assessment of the value of the company's intellectual capital. The authors selected proxy indicators related to process capital; and a formula was proposed for calculating its cost.
Conclusions. Based on the literature, the authors of the article analyze the high-tech company activity and draw conclusions that there is no consensus in the literature on the generally accepted process capital structure.
Keywords: capital, process capital, intellectual capital, innovative companies, calculation of process capital
References:
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