Evaluation of the company intellectual capital based on the Norton–Kaplan balanced indicator system

Abstract

Abstract The paper is devoted to the issue of evaluating the intellectual capital of companies. The authors propose a model based on the Norton-Kaplan balanced indicator system. For each of the projections, such as “Finance”, “Clients”, “Business processes”, “Education”, indicators are systematized, determined by the company reporting data. The practical application of the Norton-Kaplan balanced indicator system modified by the authors on the example of PJSC Tatneft has shown that the proposed model allows for a comprehensive evaluation of the intellectual capital of companies.