This paper explores integrating tools to analyze intellectual capital, particularly client capital, in the rocket and space industry. It reviews modern approaches to assessing client capital in high-tech enterprises and compares definitions from Russian and foreign experts. The challenges in evaluating client capital for foreign high-tech innovative enterprises in this sector are examined. The Customer Lifetime Value (CLV) metric, part of the GL approach, is emphasized as a key measure of client capital. The study assessed client capital values for six foreign high-tech enterprises in the rocket and space industry from 2010 to 2020. Statistical tests show a strong correlation between client capital and key performance indicators. This validates the CLV metric for measuring client capital. The formation of client capital is considered an interaction among intellectual capital components: human, organizational, and market capital. The authors demonstrate the feasibility of using a straightforward mathematical approach to measure client capital in foreign high-tech innovative enterprises in the rocket and space industry. They suggest that the opacity of accounting reports in this specific industry does not hinder the assessment of client capital. The study’s findings indicate that the chosen CLV metric effectively measures client capital, supporting its use by economists and analysts. This approach enables a deeper understanding of the relationship between client capital and enterprise performance. It shows that, despite the accounting complexities of the rocket and space industry, client capital can be reliably assessed, offering valuable insights into the economic impact of intellectual capital in high-tech sectors.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Difficulties in the Approach to Measuring the Customer Capital of Foreign High- Tech Innovative Enterprises in the Rocket and Space Industry

  • Ivan I. Tomaev,
  • Vasily V. Sokolyansky,
  • Elena N. Lobacheva

摘要

This paper explores integrating tools to analyze intellectual capital, particularly client capital, in the rocket and space industry. It reviews modern approaches to assessing client capital in high-tech enterprises and compares definitions from Russian and foreign experts. The challenges in evaluating client capital for foreign high-tech innovative enterprises in this sector are examined. The Customer Lifetime Value (CLV) metric, part of the GL approach, is emphasized as a key measure of client capital. The study assessed client capital values for six foreign high-tech enterprises in the rocket and space industry from 2010 to 2020. Statistical tests show a strong correlation between client capital and key performance indicators. This validates the CLV metric for measuring client capital. The formation of client capital is considered an interaction among intellectual capital components: human, organizational, and market capital. The authors demonstrate the feasibility of using a straightforward mathematical approach to measure client capital in foreign high-tech innovative enterprises in the rocket and space industry. They suggest that the opacity of accounting reports in this specific industry does not hinder the assessment of client capital. The study’s findings indicate that the chosen CLV metric effectively measures client capital, supporting its use by economists and analysts. This approach enables a deeper understanding of the relationship between client capital and enterprise performance. It shows that, despite the accounting complexities of the rocket and space industry, client capital can be reliably assessed, offering valuable insights into the economic impact of intellectual capital in high-tech sectors.