Technology for assessing intellectual resources and results of intellectual activity

The article is dedicated to the important problem of development of technologies for assessing intellectual resources in the context of transition to digital economy and intellectualization of the professions. The study is carried out with the purpose of obtaining complete information about business objects and processes for subsequent modeling of reproduction and beneficial use of intellectual resources. The goal is achieved by solving a number of tasks: clarifying the concepts «intellectual resources», «intellectual capital», and «intangible assets»; study of the regulatory framework governing the evaluation of results of intellectual activity and drawing up a scheme for its assessment; identifying gaps and weaknesses in the existing technology for assessing intangible assets; systematization of indicators for assessing intellectual resources; development of proposals for the technology of assessing intellectual resources and results of intellectual activity. The study is conducted using system analysis, structural analysis of concepts and phenomena, aggregation, scheme simulation, which allows to comprehensively describe the nature, content and structure of the given objects. Review of scientific literature on the subject revealed that there are unresolved problems in identifying intellectual resources, the concepts «intellectual resource» and «intellectual capital» are often equated. The issues of determining intellectual resources, intellectual capital and their components, the nature and content of intellectual property and intangible assets are considered. A scheme has been developed for assessing the results of intellectual activity in intangible assets, analysis of limitations of its applicability has been carried out. The most significant limitation is the need for financial valuation of objects of intellectual resources, therefore, objects for which the value cannot be reliably determined cannot be assessed by this technology. The given technology for assessing the results of intellectual activity does not work in the higher education system. The system of quantitative and qualitative indicators for assessing human, structural and consumer capital of a university is presented. We suggest a rating technology for assessing intellectual resources in the non-manufacturing sector based on the approaches and solutions obtained. Materials of the article can be used for studies on modeling reproduction and beneficial use of intellectual resources