title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ñ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð¼ÐµÑÐ°Ð»Ð»ÑÑÐ³Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÑÐ°ÑÐ»Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: The study of intellectual capital of Russian and foreign companies of metallurgical industry
Creators: name: Ð¡ÑÐµÐ¿Ð°Ð½Ð¾Ð²Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÐÐµÑÐ°Ð»Ð»ÑÑÐ³Ð¸Ñ
Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½ÑÐ¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»
Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½ÑÐ¹ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ Ð´Ð¾Ð±Ð°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸
Ð½ÐµÐ¼Ð°ÑÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½Ñ Ð¢Ð¾Ð±Ð¸Ð½Ð°
intellectual capital
intellectual coefficient of added value
intangible assets
Tobinâs q

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description: The object of the research is the metallurgical industry, represented by the largest Russian and international companies. The subject of the research is intellectual capital, its role and impact on performance indicators and further development of companies. The aim of the research work is to assess the intellectual capital of Russian and foreign companies in the metallurgical industry, its structure, and the relationship of IC with the most important performance indicators. The work defines the value of intellectual capital in companies, reveals its essence and structure, its impact on the performance of organizations. Methods for assessing and measuring intellectual capital were also considered, and the features of its development were identified. Based on the analysis of scientific literature and annual financial statements of companies such as OJSC Norilsk Nickel, OJSC NLMK, OJSC Evraz, US Steel Corporation, Nippon Steel &amp; Sumitomo Metal Corp, ArcelorMittal, which operate in the metallurgical sector of the industry, a study of intellectual capital, its structure, as well as the relationship between the performance indicators of companies and the components of intellectual capital was carried out. Based on the analysis of the index of intellectual capital in the industry as a whole, a comparison was made relative to the Russian and foreign markets. It was found that the intellectual capital of Russian companies in the studied time interval is on average not lower than that of foreign companies. A relatively weak positive relationship was also established between the indicators characterizing the level of intellectual capital of companies and the values of ROA, ROI and ROE, which constitutes the scientific novelty of the work.