Tools for Assessment of Intellectual Assets of Enterprise Based on Fuzzy Information

This article is dedicated to the application of mathematical tools of fuzzy logic theory for the financial assessment of intellectual assets. Intellectual capital (IC) represents a special kind of capital. Intellectual assets form a potential source of company's value growth through the creation of new knowledge and its implementation in company's activities. The basis of IC is formed by speculative and cogitative power of persons, together with such factors as consumer relations, business processes, databases, brands, and IT systems. IC components shaping and developing require investments. Results measurability has always been a major problem when making investment decisions in relation to IC. For companies' financial managers, intellectual (intangible) assets are very often feebly measured up against financial results of the company. As the result of developing an analytical model, based on mathematical tools for fuzzy sets, fuzzy input information has been processed, and the results for making optimal investment decision have been obtained. The efficiency of the transfer to cloud-based computing is convincingly substantiated in the terms, interpretable by financial managers of a company.