N. E. Lyashenko
Capitalization of the information workers’ labor and its place in the appraisal of the intangible component of the enterprise value
(original language – Ukrainian)
The essence of the ‘information worker’ definition and its role at the modern stage of the economy
are considered. The evolution of reports for the owners of enterprises is traced, that is reflects the
evolution of change of standards of thinking and view to the value of enterprise. Itis considered that the
valued standard of thinking has come to replace the financial one. The methodic ofthe measuring of the
information workers’ labor at the enterprise is offered. The place of the information workers’ labor
value in the system of the intangible component of the enterprise value indicators using the dynamic
criterion is defined.
Key words: intangible component, intellectual capital, goodwill, intangible assets, information worker, intellectual labor.
Placed in №3, 2012.
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