Теоретичні та прикладні
питання економіки. Збірник наукових праць. Випуск 1/2 (40/41)
JEL F39, g32, M41
ORCID ID 0000-0003-0621-8513, 0000-0003-0114-4746
DOI https://doi.org/10.17721/tppe.2020.41.1
Hanna Mysaka, Ph.D., Associate
Prof.
Taras Shevchenko National
University of Kyiv
Ivan Derun, Ph.D.
Taras Shevchenko National
University of Kyiv
RELATIONSHIP BETWEEN THE
COMPANY’S PROFESSIONAL SUCCESS AND ITS INTELLECTUAL CAPITAL EFFICIENCY
MANAGMENT (by VAIC method)
At the current stage of
economic relations development, intellectual capital becomes one of the main
competitive advantages of the company. This necessitates the operative and
rational management of its components in order to achieve the company’s
economic and financial prosperity in conditions of a highly competitive environment and
limited financing opportunities. At the same time, professional success is one
of the objective non-financial displays of the company's intellectual capital
effective management. The authors have proved that a quantitative measurement
of companies’ professional achievements provides the ability to verify the
assessing results of efficiency management of their intellectual capital. The
study deals with the analysis of the adequacy of the results of Value Added
Intellectual Coefficient (VAIC method) for assessing the intellectual capital
efficiency, based on the indicators of companies’ public financial statements
and the level of their professional success, determined on the basis of
professional rating data. The authors have selected the UEFA Club Ranking as the most suitable instrument
of professional performance measurement for football clubs’ comparative IC
efficiency assessment. The paper contains empirical analysis results
of the advantages and disadvantages of VAIC method to assess the companies’
intellectual capital management efficiency on the example of the TOP 50 UEFA
Club Ranking for 2014-2018 and the football clubs’ annual reports. The authors
have proved that VAIC method provides the results that are in some measure
consistent with the rating of the football clubs’ professional achievements.
Key words: employed capital,
intellectual capital, human capital, VAIC method, structural capital,
professional success, financial statements.
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