A synthetic indicator of a company’s level of intellectual capital as a hidden value

The authors of the paper analyzed 21 common methods of measuring a company’s intellectual capital, finding that none of them meet all 6 demands that a model indicator should satisfy. As a result, a new method was developed, which meets the conditions for a model indicator. Using the chosen expert method, a synthetic indicator of a company’s level of intellectual capital (WPKI) has been determined. The authors of the paper determine the WPKI indicator for public construction companies using the algorithm defining a hidden value.