THEORETICAL AND METHODOLOGICAL ASPECTS OF THE FORMATION MECHANISM AND MEASUREMENT OF FINANCIAL SUPPORT FOR THE JOINT INTELLECTUAL CAPITAL OF CORPORATIONS AND UNIVERSITIES


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详细

The study presents theoretical and methodological aspects of the mechanism of formation and evaluation of financial support of joint intellectual capital of corporations and Universities, containing integrated subsystems of intellectual capital, its types, functions and subsystems of methods, forms, sources of financing, functioning in a dialectical relationship with each other. The financing subsystem includes own and borrowed parts, as well as appropriate methods, forms, sources of financing, to ensure the optimal ratio between which it is necessary to study the relevant theories of the financial structure of capital. In relation to the assessment of the financial structure of the intellectual capital of commercial organizations and Universities can be used manipulation model N. B. Rudyk, optimal dynamic structure, the author's model of capital structure assessment, which determines the priority - permanent sources.

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作者简介

Olga Vasilyeva

Stavropol branch of the Russian Presidential Academy of national economy and public administration

Email: 7soln@rambler.ru
senior lecturer, Department of public administration and management

参考

  1. Ермакова Г. А. Обоснование необходимости использования настоящей и будущей стоимости в процессе оценки интеллектуального капитала организации // Тенденции развития науки и образования: сборник научных трудов по материалам XXIX Международной научно-практической конференции. Самара: Изд. НИЦ «Л-Журнал, 2017б Ч. 1. С. 38 - 39.
  2. Ковалев, В. В. Финансовый менеджмент: теория и практика. М.: Проспект, 2017. С. 1029.
  3. Рудык, Н. В. Структура капитала корпораций: теория и практика. М.: Дело, 2004. С. 272.
  4. Финансовый менеджмент: учебное пособие / под ред. проф. Е. И. Шохина, 4-е изд., стеор. М.: КноРус, 2012. С. 480.

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