Preview

Vestnik of the Plekhanov Russian University of Economics

Advanced search

Methods of Assessing Efficiency of Intangible Resources in E-Trade

https://doi.org/10.21686/2413-2829-2022-5-180-189

Abstract

The article underlines a leading role of intangible resources and assets in overall reserves of e-trade organization. Due to the fact that e-trade of entities using intangible resources have certain specific features affecting reliability of efficiency assessment the authors put forward a new method of assessing intangible resources efficiency, which can ensure the most precise evaluation. To choose a method of assessing intangible resources of e-trade organizations the following characteristics were taken into account: predominating share of intangible resources in the structure of overall reserves of the organization; the availability of non-identified intangible resources (usually they play an auxiliary role during other resource functioning); a bigger share of identified section of intangible resources in comparison with traditional trade; prevailing share of technologies in the structure of overall intangible resources. The authors grounded the expediency of using expert-sociological method of estimating intangible resources of etrade organization on the basis of their characteristics. This method provides an opportunity to include in the assessment the most important indicators of all key groups of stakeholders influencing the efficiency of intangible resources of e-trade organization, including the appraisal of industry experts and non-professional buyers. The method can provide splitting of indicators of intangible resource efficiency by groups of stakeholders and workingout the final integral assessment by all indicators being estimated.

About the Authors

A. F. Nikishin
Plekhanov Russian University of Economics
Russian Federation

Alexander F. Nikishin  PhD, Assistant Professor  of the Basic Department  of Trade Policy

36 Stremyanny Lane,  Moscow, 117997



E. A. Mayorova
Plekhanov Russian University of Economics
Russian Federation

Elena A. Mayorova  PhD, Assistant Professor  of the Basic Department of Trade Policy

36 Stremyanny Lane,  Moscow, 117997



O. S. Karashсhuk
Plekhanov Russian University of Economics
Russian Federation

Oksana S. Karashсhuk  PhD, Assistant Professor  of the Basic Department of Trade Policy

36 Stremyanny Lane,  Moscow, 117997

 


References

1. Karashchuk O. S., Mayorova E. A., Nikishin A. F. Sushchnost nematerialnykh resursov v elektronnoy torgovle [The Essence of Intangible Resources in Electronic Commerce]. Azimut nauchnykh issledovaniy: ekonomika i upravlenie [Azimuth of Scientific Research: Economics and Administration], 2020, Vol. 9, No. 4 (33), pp. 221–223. (In Russ.).

2. Kravchenko E. S. Strategicheskie alternativy tsifrovoy transformatsii biznes-modeley predpriyatiy sfery uslug [Strategic Alternatives to Digital Transformation of Business Models of Service Enterprises]. Obespechenie ekonomicheskoy bezopasnosti i effektivnosti deyatelnosti subektov khozyaystvovaniya, monografiya [Ensuring Economic Security and Efficiency of Business Entities, monograph], edited by V. V. Krasnova. Donetsk, 2021, pp. 254–273. (In Russ.).

3. Panasenko S. V., Krasilnikova E. A., Maslova A. E. Napravleniya razvitiya nematerialnykh aktivov v elektronnoy torgovle [Directions of Development of Intangible Assets in Electronic Commerce]. Vestnik Altayskoy akademii ekonomiki i prava [Bulletin of the Altai Academy of Economics and Law], 2020, No. 12-2, pp. 368–373. (In Russ.).

4. Pankina T. V., Nikishin A. F., Boykova A. V. Privlechenie i uderzhanie pokupateley v elektronnoy torgovle [Attracting and Retaining Buyers in e-Commerce]. Rossiyskoe predprinimatelstvo [Russian Entrepreneurship], 2020, No. 3, p. 683. (In Russ.).

5. Stal T. V., Alpatov A. P. Metodika otsenki potentsiala intellektualnykh resursov innovatsionnogo obekta [Methodology for Assessing the Potential of Intellectual Resources of an Innovative Object]. Molodiy vcheniy [Young Scientist], 2015, No. 8-2 (23), pp. 23–26. (In Russ.).

6. Cheglov V. P., Stolyarova A. N. Transformatsiya vnutrenney torgovli v Rossii v usloviyakh tsifrovizatsii ekonomiki [Transformation of Domestic Trade in Russia in the Context of Digitalization of the Economy]. Menedzhment i biznes-administrirovanie [Management and Business Administration], 2020, No. 2, pp. 27–38. (In Russ.).

7. Chen M., Cheng S., Hwang Y. An Empirical Investigation of the Relationship between Intellectual Capital and Firms’ Market Value and Financial Performance. Journal of Intellectual Capital, 2005, No. 6 (2), pp. 159–176.

8. Huang C., Wang M. C. The Effects of Economic Value Added and Intellectual Capital on the Market Value of Firms: an Empirical Study. International Journal of Management, 2008, No. 25 (4), pp. 722–731.

9. Meek G. K., Sidney J. G. The Value Added Statement: an Innovation for the U. S. Companies. Accounting Horizons, 1998, No. 12, pp. 73–81.

10. Popenkova D. K., Nikishin A. F. Prospective Directions of E-Commerce Development. Journal of Advanced Research in Law and Economics, 2020, Vol. 11, No. 4 (50), pp. 1337–1344.

11. Scuotto V., Del Giudice M., Della Peruta M. R., Tarba S. The Performance Implications of Leveraging Internal Innovation through Social Media Networks: an Empirical Verification of the Smart Fashion Industry. Technological Forecasting and Social Change, 2017, No. 120, pp. 184–194.

12. Shakina E., Molodchik M. Intangible-Driven Value Creation: Supporting and Obstructing Factors. Measuring Business Excellence, 2014, No. 18 (3), pp. 87–100.

13. Tseng C.-Y., James Goo Y.-J. Intellectual Capital and Corporate Value in an Emerging Economy: Empirical Study of Taiwanese Manufacturers. R&D Management, 2005, No. 35 (2), pp. 187–201.


Review

For citations:


Nikishin A.F., Mayorova E.A., Karashсhuk O.S. Methods of Assessing Efficiency of Intangible Resources in E-Trade. Vestnik of the Plekhanov Russian University of Economics. 2022;(5):180-189. (In Russ.) https://doi.org/10.21686/2413-2829-2022-5-180-189

Views: 267


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2413-2829 (Print)
ISSN 2587-9251 (Online)