Open AccessImproving the use effectiveness of trading enterprises intellectual capital at the stages of the life cycle in the context of digitalization
Author(s) -
Оksana Pirogova,
Marina Makarevich,
Victoria Khareva,
Nadezhda K. Savelyeva
Publication year - 2020
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/940/1/012053
Subject(s) - intellectual capital , profitability index , context (archaeology) , asset (computer security) , business , capital (architecture) , industrial organization , economics , finance , computer science , history , paleontology , computer security , archaeology , biology
The article discusses the directions, problems and results of the digital solutions introduction in trading enterprises. The directions of digitalization in trade are designated. It is shown that the introduction of digital solutions directly affects the reduction of costs and sales growth. The introduction of intellectual capital as another type of asset allowed us to expand the list of factors affecting the volume of sales, costs, profitability of a trading enterprise and its value. The features of the intellectual capital formation of a trading company at the stages of the life cycle are considered. Possible positive directions of digitalization impact on the elements of intellectual capital are presented, and the dynamics of the impact of digitalization decisions on the elements of intellectual capital at the stages of the enterprise life cycle is also considered. A technique for evaluating the effectiveness of investments in the intellectual capital of an enterprise is proposed, which is based on a combined assessment of the elements of intellectual capital using the CIV and MVAIC methods, as well as taking into account the stage of the life cycle of a trading enterprise. Criteria for assessing the effectiveness of investing in elements of intellectual capital are proposed.