Comparative analysis of methods for assessing intellectual capital by the example of Lockheed Martin Corporation

Khvetskovich N.A.1, Sokolyanskiy V.V.1
1 Московский государственный технический университет им. Н.Э. Баумана, Russia

 Download PDF | Downloads: 11 | Citations: 9

Journal paper

Creative Economy (РИНЦ, ВАК)
опубликовать статью | оформить подписку

Volume 12, Number 3 (March 2018)

Citation:

Khvetskovich, N. A., & Sokolyanskiy, V. V. (2018). Comparative analysis of methods for assessing intellectual capital by the example of Lockheed Martin Corporation. Creative Economy, 12(3), 385-396. https://doi.org/10.18334/ce.12.3.38979

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=32742086
Cited: 9 by 30.01.2024

Abstract:
The article is devoted to the study of relationship between intellectual capital and financial indicators of high-tech companies. The purpose of the work is to conduct a comparative analysis of methods for assessing intellectual capital by the example of Lockheed Martin Corporation. In the course of the study we assess the cost of intellectual capital of Lockheed Martin Corporation as a complex using four methods. We’ve made a correlation matrix, which defines a statistical relationship between the value of the company's intellectual capital as a complex and a number of its financial indicators. We’ve made a correlation analysis of the obtained matrix, on the basis of which we drew conclusions about the limits of application of the methods used for assessing intellectual capital and about the effectiveness of their use by stakeholders.

Keywords: intellectual capital, assessment, high-tech companies

JEL-classification: M13, O31, O32, M21, M15

Похожие статьи:

   Institutional Approach of Multisensory Brand Development (Дробышева Е.А.) Creative Economy. Num. 3 / 2012

   Labour motivation of public civil employees: diversity and inclusion (Сотникова С.И.) Russian Journal of Labour Economics. Num. 2 / 2022

References:

Andriessen D. (2004). Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles
Compact FusionLockheed Martin. Retrieved October 20, 2017, from https://www.lockheedmartin.com
Damodaran A. (2012). Investment Valuation: Tools and Techniques for Determining the Value of Any Asset, 3rd Edition
Hartung W. Lockheed Martin Shadowing You?Mother Jones. Retrieved October 20, 2017, from http://www.motherjones.com
Kaplan R.S., Norton D.P. (1996). The Balanced Scorecard: Translating Strategy into Action Boston..
Laptev A.A. (2008). Ponyatie «vysokotekhnologichnoy kompanii» v sovremennoy mikroekonomicheskoy teorii [The notion of "high-tech company" in modern microeconomic theory]. Kachestvo. Innovatsii. Obrazovanie. (1). 62−69. (in Russian).
Lukicheva L.I., Eleneva Yu.A., Egorycheva E.V. (2014). Menedzhment intellektualnogo kapitala: teoriya i praktika [Management of intellectual capital: theory and practice] (in Russian).
Melnikov O.N. (2010). Upravlenie intellektualno-kreativnymi resursami naukoemkikh proizvodstv. – 2-e izdanie, pererab. i dopoln [Managing intellectual-creative resources of science-intensive productions. - 2nd edition, revised and supplemented] (in Russian).
Pulic A. (2000). VAIC - An accounting tool for IC management International Journal of Technology Management. (5–8). 702−714.
Stern C.W., Stalk G. Jr. (1998). Perspectives on Strategy from the Boston Consulting Group
Stewart G.B., Chew D. (1995). The EVA Financial Management System Journal of Applied Corporate Finance. 32−46.
Teplova T.V. (2013). Korporativnye finansy: uchebnik dlya bakalavrov [Corporate finance: a textbook for bachelors] (in Russian).
Tobin J., Brainard W.C. (1977). Asset Markets and the Cost of Capital Economic Progress, Private Values and Public Policy.
Utkin D.A., Isakov A.S., Kolyshkin L.M., Sokolyannskiy V.V., Knyazeva E.V. (2016). Sravnitelnyy analiz effektivnosti deyatelnosti predpriyatiy raketno-kosmicheskoy otrasli na primere kompaniy Lockheed Martin, The Boeing Company i United Technologies [Comparative analysis of analysis of performance of rocket and space industry enterprise by the example of Lockheed Martin Company, The Boeing Company and United Technologies]. Journal of Economy and Entrepreneurship. (6). 72−78. (in Russian).
Volnin V.A., Kuznetsov R.A. (2016). Nastolnaya kniga finansovogo analitika [The Financial Analyst's Deskbook] (in Russian).
Квартальные отчеты Lockheed Martin Corporation за 2017 гQ-2017-Progress Report Lockheed Martin. Retrieved October 20, 2017, from https://www.lockheedmartin.com
Финансовая отчетность Lockheed Martin Corporation за 2012 - 2016 ггLockheed Martin. Retrieved October 20, 2017, from https://www.lockheedmartin.com

Смотрите также:

  Examination of prospects of innovative development of JSC "United engine-building corporation" (Завилов И.М.) Creative Economy. Num. 4 / 2017

   Role of International Corporations in Developing Innovative Economy of Russia (Вермель М.В.) Creative Economy. Num. 6 / 2013

   Analysis of factors affecting the efficiency of mobilization and use of business capital of coal mining enterprises of Vinacomin Corporation (Vietnam) (Ларионова И.А., Ву Тхи Дуен) Creative Economy. Num. 3 / 2021

  Management of the corporation innovative risks in cognitive economy (Петров А.Н., Сулейманкадиева А.Э. и др.) Russian Journal of Innovation Economics. Num. 4 / 2019

   About integration of controlling and knowledge management conceptions in the corporations’ management systems (Ермоленко В.В., Савченко А.П. и др.) Creative Economy. Num. 11 / 2010

Страница обновлена: 31.10.2024 в 17:00:54