Models of the valuation of the intellectual capital in the organization in the frameworks of the digital transformation

The development of the digital knowledge economy has changed the core value of a company from traditional physical assets to intellectual capital or / and intangible assets. Therefore, the accumulation and management of intellectual capital is a competitive advantage of knowledge-intensive industries. Assessment of intellectual capital is important factor in the valuation of the company. The article is aimed to: 1. Define the concept of intellectual capital in the digital economy; 2. Show that intellectual capital can be valued; 3. Carry out the analysis of existing methods for assessing intellectual capital; 4. Carry out the comparative analysis of evaluation methods. Materials and methods. The article uses the materials of research work on the grant of the Russian Foundation for Basic Research No.19-010-00698 on the topic: «Development of the theory of intellectual capital and methods of its evaluation in the frameworks of the digitalization of the economy». Accounting statement was used in the modelling. Systems analytics methods were studied. Results. Since intellectual capital is the most valuable asset of today's digital organizations, it is important to understand how its value can be calculated. In companies focused on strategic development, there is a growing trend towards rapid development and the use of intellectual capital.

intellectual capital, digital economy, intellectual property, future income, investment