title: ÐÑÐµÐ½ÐºÐ° ÑÐ²ÑÐ·Ð¸ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° Ñ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÐ¼Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÑÐ¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹
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: Evaluation of the relation of the intellectual capital with various indicators of companies
Creators: name: Ð¡Ð¸Ð·ÐµÐ²Ð°, Ð¢Ð°ÑÑÑÐ½Ð°
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: 2019
Subjects: Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½ÑÐ¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»
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description: Ð ÑÐ¿Ð¾ÑÑ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½ÑÐ¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð» ÑÑÐ°Ð» ÐºÐ»ÑÑÐµÐ²ÑÐ¼ ÑÐµÑÑÑÑÐ¾Ð¼ Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ, ÑÑÐ¾Ð±Ñ ÑÐ¾ÑÑÐ°Ð½Ð¸ÑÑ Ð¸ ÑÐ»ÑÑÑÐ¸ÑÑ ÐºÐ¾Ð½ÐºÑÑÐµÐ½ÑÐ½Ð¾Ðµ Ð¿ÑÐµÐ¸Ð¼ÑÑÐµÑÑÐ²Ð¾. 
ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ IT-ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸ ÑÐµÑÑÐ¾ÑÐ°Ð½Ð¾Ð²: Ð°Ð¼ÐµÑÐ¸ÐºÐ°Ð½ÑÐºÐ¸Ðµ Micros Retail Systems, Aloha POS, ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ°Ñ Open Service. Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¾ÑÑÐ¾Ð¸Ñ Ð² Ð¾ÑÐµÐ½ÐºÐµ ÑÐ²ÑÐ·Ð¸ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° Ñ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÐ¼Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°-ÑÐµÐ»ÑÐ¼Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. ÐÐ»Ñ Ð¾ÑÐµÐ½ÐºÐ¸ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½ Ð¼ÐµÑÐ¾Ð´ VAIC, ÑÐ°ÑÑÑÐ¸ÑÐ°Ð½Ñ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹: ROE, ROA, Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´Ð¸ÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÑÑÑÐ´Ð°, ÑÐµÐ¼Ð¿ ÑÐ¾ÑÑÐ° Ð²ÑÑÑÑÐºÐ¸ Ð¾Ñ Ð¿ÑÐ¾Ð´Ð°Ð¶, ÑÐµÐ¼Ð¿ ÑÐ¾ÑÑÐ° Ð´Ð¾Ð±Ð°Ð²Ð»ÐµÐ½Ð½Ð¾Ð¹ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸. ÐÐ»Ñ ÑÐ°ÑÑÐµÑÐ° ÐÐ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ VAIC Ð¸ CIV ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¸ Ð°Ð¼ÐµÑÐ¸ÐºÐ°Ð½ÑÐºÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. ÐÐ»Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ²ÑÐ·Ð¸ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÑÐ¼Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð±ÑÐ» Ð¿ÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½ ÑÐ°ÑÑÐµÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð² Ð¿Ð°ÑÐ½Ð¾Ð¹ ÐºÐ¾ÑÑÐµÐ»ÑÑÐ¸Ð¸. ÐÑÑÐ²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½ÑÐ¹ ÐºÐ°Ð¿Ð¸ÑÐ°Ð» ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð² ÑÑÐµÐ´Ð½ÐµÐ¼ Ð²ÑÑÐµ, ÑÐµÐ¼ Ñ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ Ð¸Ð·-Ð·Ð° Ð±Ð¾Ð»ÐµÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾Ð³Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð±Ð¾ÑÐ¾ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð°. VAIC Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸Ð·ÑÐµÑÑÑ Ð±Ð¾Ð»ÑÑÐµÐ¹ ÑÑÐ°Ð±Ð¸Ð»ÑÐ½Ð¾ÑÑÑÑ. ÐÐ»Ñ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ ÑÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð° Ð´Ð¾ÑÑÐ°ÑÐ¾ÑÐ½Ð¾ ÑÐµÑÐ½Ð°Ñ ÑÐ²ÑÐ·Ñ Ð¼ÐµÐ¶Ð´Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÑÐ¼Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð¸ VAIC Ð·Ð° Ð¿Ð¾ÑÐ»ÐµÐ´Ð½Ð¸Ðµ 5 Ð»ÐµÑ. CIV Ð¿Ð¾ÐºÐ°Ð·Ð°Ð» Ð¾ÑÑÐ¸ÑÐ°ÑÐµÐ»ÑÐ½ÑÑ Ð´Ð¾Ð»Ñ ÐÐ Ñ Micros Ð¸ Open Service. ÐÐ½Ð¸Ð¼Ð°Ð½Ð¸Ðµ Ð¼ÐµÐ½ÐµÐ´Ð¶ÐµÑÐ¾Ð² Ðº Ð¸Ð·Ð¼ÐµÑÐµÐ½Ð¸Ñ Ð¸Ð½ÑÐµÐ»Ð»ÐµÐºÑÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ ÐºÐ°Ð¿Ð¸ÑÐ°Ð»Ð° Ð¼Ð¾Ð¶ÐµÑ Ð¿ÑÐ¸Ð²ÐµÑÑÐ¸ Ð² Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐ¼ Ðº ÑÐ¾ÑÑÑ Ð¿ÑÐ¸Ð±ÑÐ»Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¸, Ð·Ð½Ð°ÑÐ¸Ñ, Ðº ÑÐ¾ÑÑÑ ÐµÐµ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸.
description: In the knowledge era, intellectual capital (IC) has become a key resource for the enterprise to retain and improve competitive advantage. The object of the study are IT-companies: American companies Micros Retail Systems Inc. and Aloha POS, Russian company Open Service. The purpose of the study is to assess the relation of intellectual capital with different performance indicators of companies. In order to estimate the intellectual capital, the VAIC and CIV methods were used, various performance indicators of companies were calculated: ROE, ROA, labor productivity, TRGR, VAGR, WACC, RONA. The VAIC and CIV data are analyzed for different enterprises: Russian and foreign. In order to estimate the relationship between IC and the performance of companies, the coefficients of pair correlation were calculated. It is revealed that the intellectual capital of Russian companies is on average higher than that of foreign companies due to more effective of using capital employed. However, VAIC of foreign companies is characterized by greater stability. Russian company showed an enough close relation between the figures of the company and VAIC over the past 5 years. CIV has a negative proportion of intellectual capital in Micros and in Open Service. The attention of managers to the measurement of IC can lead in to the growth of the company's net profit, sales in the future and, definitely, to the rising of its market value.