Audit of intellectual capital as an aspect of optimizing the management of labor potential in a digital economy

UDC 657.6

Authors

Arkauti V.V., Kasaeva L.V., Mzokov R.V., Ikaeva L.E., Torchinova A.S.

Abstract

This article studies the concept of intellectual capital of a company, considers its components, categories. The authors have shown that in the development of information technology and the digital economy, human potential will become more and more of strategic importance - much more than tangible and financial assets. The article considers the dependence of effective knowledge and resource management on the audit of the company's intellectual capital. In order to ensure high rates of innovative development for the majority of Russian companies in the current conditions of developing information technologies and the digital economy, the most significant is the possibility of creating and making optimal use of intellectual capital.

Keywords

intellectual capital, human potential, intellectual property, Russian company, audit, optimization, management system, innovative development, information technology, digital economy.