Zelenograd, Moscow, Russian Federation
student
student
Moscow, Russian Federation
UDC 347.77
In this work, a management accounting model is developed to assess the impact of investments in IT companies’ personnel on intellectual capital and return on assets. The authors consider the peculiarities of cost formation in IT sphere. The classi cation of investments in personnel with regard to their impact on motivation and loyalty increase was compiled. A set of resultant indicators has been developed to assess the dynamics of personnel loyalty and intellectual assets growth. The use of Tobin coe cient and the industry-average return on assets index as markers of increasing intellectual capital and improving the e ciency of IT companies is justified. The application of proposed model in management practice is meant to improve the quality and validity of management decisions.
management accounting, investments in personnel, return on assets, intellectual capital, Tobin coefficient, intellectual property, IT companies
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