PANORAMA OF CRITERIA AND INDICATORS FOR THE DEVELOPMENT OF INTELLECTUAL CAPITAL OF AGRICULTURAL ENTERPRISES IN THE DIGITAL ECONOMY
Abstract
The purpose of the article is to substantiate the panorama of criteria and indicators for the development of intellectual capital of agricultural enterprises in the digital economy, the relevance of which is explained by a number of current acute challenges and the unpredictability of trends affecting the agricultural sector. To achieve the goal of the study, general scientific provisions and special methods of recognizing economic phenomena and processes were used, namely: methods of deduction, induction, scientific abstraction, generalization, expert assessments, ranking and hierarchy. It is specified that criteria and indicators are tools for assessing, analyzing and managing various aspects of the enterprise's activities, they are closely interconnected, since the criteria set the direction of assessment, that is, determine what exactly needs to be assessed, and indicators specify the criteria, providing measurable indicators for analysis and making management decisions. It is found that in the digital economy, the choice of criteria and indicators for the development of intellectual capital by agricultural enterprises depends on a number of internal and external factors. It is emphasized that the assessment of the development of intellectual capital of agricultural enterprises in the digital economy is a complex process and should be based on various criteria and indicators that take into account the specifics of the industry, the impact of digital technologies, internal opportunities and limitations, and external challenges and trends. Based on the proposals of scientists and their own observations, the main criteria and indicators that should be used to assess the development of intellectual capital of agricultural enterprises in the digital economy are grouped into 6 modules. The proposed panorama of criteria and indicators will contribute to a comprehensive objective assessment of the development of intellectual capital of agricultural enterprises, taking into account the impact of the digital economy, as it allows not only to identify the current state of all components of intellectual capital, but also to identify the dynamics and trends of their development, unrealized opportunities, which is necessary to ensure the successful strategic development of agricultural enterprises.
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