Tools for Assessment of Intellectual Assets of Enterprise Based on Fuzzy Information
Elena Tkachenko, Elena Rogova, Sergey Bodrunov, Vladislav Klimov, Mariya Ganieva
Available Online June 2017.
- https://doi.org/10.2991/ttiess-17.2017.110How to use a DOI?
- Intellectual Assets, IT, Evaluating Methods, Fuzzy Sets
- This article is dedicated to the application of mathematical tools of fuzzy logic theory for the financial assessment of intellectual assets. Intellectual capital (IC) represents a special kind of capital. Intellectual assets form a potential source of company's value growth through the creation of new knowledge and its implementation in company's activities. The basis of IC is formed by speculative and cogitative power of persons, together with such factors as consumer relations, business processes, databases, brands, and IT systems. IC components shaping and developing require investments. Results measurability has always been a major problem when making investment decisions in relation to IC. For companies' financial managers, intellectual (intangible) assets are very often feebly measured up against financial results of the company. As the result of developing an analytical model, based on mathematical tools for fuzzy sets, fuzzy input information has been processed, and the results for making optimal investment decision have been obtained. The efficiency of the transfer to cloud-based computing is convincingly substantiated in the terms, interpretable by financial managers of a company.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Elena Tkachenko AU - Elena Rogova AU - Sergey Bodrunov AU - Vladislav Klimov AU - Mariya Ganieva PY - 2017/06 DA - 2017/06 TI - Tools for Assessment of Intellectual Assets of Enterprise Based on Fuzzy Information PB - Atlantis Press SP - 671 EP - 678 SN - 2352-5428 UR - https://doi.org/10.2991/ttiess-17.2017.110 DO - https://doi.org/10.2991/ttiess-17.2017.110 ID - Tkachenko2017/06 ER -