Abstract
The purpose of this article is to explore the issues related to the measurement of intellectual capital and to analyze ways to bridge the gap between theoretical foundations and practical applications. The main task is to systematize existing approaches to assessing intellectual capital, identify their strengths and weaknesses, and identify areas for improving valuation tools for intangible assets in a modern knowledge-based economy. The research uses methods of comparative and systematic analysis, which allow us to consider intellectual capital as a multidimensional structure that includes human, structural and consumer components. The results of the study show that, despite the significant theoretical potential of existing models, their practical application is hampered by complex calculations, limited standardization of indicators and the lack of a unified approach to evaluation. The article substantiates the need to integrate quantitative and qualitative measurement methods and adapt models to the conditions of digital business transformation. The relevance of this study is due to the growing importance of intangible assets for ensuring the competitiveness of an organization, as well as the need to increase the transparency of management and financial reporting. The results of the study can serve as a basis for optimizing strategic management and creating more advanced tools for assessing intellectual capital.