Valuation of the intellectual capital of the enterprise: rent approach and its economic efficiency

Introduction. The study of the rent approach to the assessment of intellectual capital is relevant and significant for understanding modern economic processes and improving business efficiency. The article aims to develop methods for assessing an economic entity’s intellectual capital using the rent approach. Materials and methods. The author’s toolkit for calculating rent income is proposed to consider the place of the rent approach in intellectual capital assessment. The calculations are based on economic and mathematical apparatus. Research results. The authors propose evaluating the enterprise’s intellectual capital using their method to determine the rental income it creates for a specific period. They present the dynamics of the main indicators for calculating the level of intellectualization of the enterprise (assessment of intellectual capital of the enterprise) by the rent approach. The analyzed enterprise periodically increased expenditures on its intellectual development, which led to an increase in the level of intellectualization of the enterprise and allowed formation of significant intellectual rent. Conclusion. Evaluating intellectual capital over a specific period through identification of rental income is a new but promising area of research, which opens up several potential opportunities for forming intellectual capital management mechanisms at different management levels.