FINANCIAL MANAGEMENT INNOVATIONS: ISSUES WITH MEASUREMENT AND COMPANY INTELLECTUAL CAPITAL

Abstract

In modern financial management conditions, innovations related to the use of intellectual capital are becoming increasingly important. The problems of measuring and evaluating this resource remain one of the key obstacles to the introduction of innovative financial technologies. The relevance of the topic is due to the need to increase the competitiveness of companies, which requires the use of methods of analysis and evaluation of intangible assets, such as knowledge, competencies and business reputation. The article examines modern approaches to intellectual capital management, as well as the problems that arise when integrating it into the corporate finance system. Special attention is paid to the development of methods for measuring and evaluating the effectiveness of the use of intellectual capital in the context of the digitalization of the economy