Creation of a methodology for assessing the impact of the intellectual capital management mechanism on key indicators of sustainable development of an enterprise

Abstract

Annotation. The sustainable development of an enterprise is increasingly dependent on the creation of effective intellectual capital management systems, on the applied intellectual capital management mechanism. In turn, this implies the creation of a reliable mathematical tool for monitoring and evaluating this efficiency, as well as assessing the impact of the mechanism for managing the intellectual capital of an enterprise on key indicators of its sustainable development. The article presents a description of the creation of a methodology and a model for such an assessment. The fuzzy-multiple approach is used as the main one. The article presents a cognitive model of the relationship between assessment indicators, a procedure for assessing the relationship, models for assessing the influence of factors, the procedure for identifying and evaluating key results, identifying critical factors, and calculating the final complex indicator.

Keywords

• enterprise sustainable development
• intellectual capital management mechanism
• fuzzy-set approach
• mamdani algorithm