Factors of Formation and the Efficiency Analysis of Telecommunications Companies` Intellectual Capital

Intellectual capital of the company is a set of skills and knowledge that the organization accumulates within itself. This type of capital becomes the most significant in modern society. The main goal of this research is to analyze and systematize existing methods for assessing the Intellectual Capital and mechanisms to improve the efficiency of the company's operations and assess the effectiveness of the application of intellectual capital, taking into account the characteristics of the telecommunications industry. The first chapter of this study is devoted to theoretical aspects of the intellectual capital analysis. In the second chapter, an analysis of the telecommunications industry is conducted, one of the methods for estimating intellectual capital (VAIC) is considered in more detail, the chapter is also devoted to modification of the chosen method with the purpose of taking into account additional quantitative characteristics of intellectual capital. In the third chapter, approbation of the developed methodology has been carried out at the companies of the telecommunications industry. Based on the results of the evaluation of companies using the developed methodology, proposals have been developed to improve the effectiveness of the organization.