Abstract:

Effective management of human capital of enterprises requires their timely and correct accounting and evaluation. The existing system of accounting and reporting of organizations in Russia has developed in the conditions of the industrial economy. Now it is not reflect the state of the intellectual and creative human capital of enterprises in the new economic conditions. The lack of a single methodological approach to the assessment of the intellectual capital of organizations determines the need to develop tutorial method for improving competitiveness and developing an innovative economy.