Issue №: 2 (76)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
MULTI-CRITERIA ASSESSMENT AND ACCOUNTING REPRESENTATION OF INTELLECTUAL CAPITAL OF THE ENTERPRISE IN NETWORK ORGANIZATIONAL STRUCTURES
ZAKHAROV Dmytro – Doctor of Philosophy Doctor of Philosophy in Accounting and Taxation, Associate Professor, Associate Professor of the Department of Information Systems in Management and Accounting, Zhytomyr Polytechnic State University (10005, Zhytomyr, 103 Chudnivska Str., e-mail: dima.zakharov@ztu.edu.ua, https://orcid.org/0000-0003-3423-0093).
The transformation of the modern economy towards the dominance of knowledge assets over material assets reveals the fundamental inadequacy of traditional accounting tools in reflecting the real value of the enterprise. The problem becomes particularly important in the functioning of network organizational structures such as clusters, alliances, consortia, and concerns, where intellectual capital is both a resource and the result of intersubjective interaction, and traditional accounting methods do not fully reflect it. The study focuses on development and empirically verification of the method of multi-criteria contribution attribution (MCCA) as a tool for assessing an enterprise’s intellectual capital within network structures, while accounting for book-keeping and taxation requirements.
The article critically analyzes the existing methods for assessing intellectual capital (Balanced Scorecard, Skandia Navigator, VAIC coefficient, and Tobin coefficient). It establishes their fundamental inability to identify and distribute participants’ contributions in a network environment. The proposed method is based on a three-level system of normalized indices: material-financial (Ri), intellectual (Іi), and network (Ni), which are aggregated into the final share of each network participant through a system of weight coefficients that adapt to the type of network. The methodological advantage of the approach is the full verification of the input data. All indicators, except for technological maturity, have monetary or quantitative expressions and are obtained directly from financial and non-financial reporting. The empirical testing of the method was carried out based on open reporting for three enterprises in the Ukrainian IT cluster (EPAM, SoftServe, and Ciklum) for 2024. The results showed that the current financial reporting system systematically underestimates the intellectual and network capital of IT enterprises due to the full depreciation of intangible assets and the concentration of intellectual property within parent holdings. Sensitivity analysis across four scenarios of weight coefficients confirmed the moderate stability of the results. The calculated shares are the basis for the accounting reflection mechanism.
The proposed approach is consistent with the requirements of NP(S)BU 8, IAS 38, and Article 134 of the Tax Code of Ukraine, which ensures its practical applicability in the economic activities of network structures.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
