Evaluation of the effectiveness of investing and the use of intellectual capital

Author: Assoc. Ph.D. Valery Valeryevich Smirnov, Assoc. Dr. Sava Dimov (Financial Academy under the Government of the Russian Federation, Burgas is free university)

Keywords: Klyuchovi dumi: world economy, informatization, infrastructure, intellectualization, human capital, innovations, commercialization of scientific knowledge, know-how, patents

The cost-based approach to assessing the effectiveness of the use of intellectual capital can not be productive, since large costs can not be effectively used in improving products. At the same time, a brilliant innovative idea and a corresponding technical idea can provide the creation of a brand demanded by the consumer market with minimal expenses. The resulting increase in quality leads to an increase in the cost of improved products.

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