INTELLECTUAL CAPITAL OF THE ENTERPRISES IN THE AVIATION ENGINE’S INDUSTRY

Using the method of value-added intellectual coefficient VAICТМ assess the intellectual capital of companies in aircraft engine industry according to the annual financial statements for 2009-2014. Based on an analysis of coefficient VAICTM and its individual components was made comparison of Russian and foreign companies. The studies suggest that intellectual capital plays a crucial role in the industry of aviation engine. The industry as a whole and Russian enterprises in particular are characterized by a significant role of human capital in the creation of added value. Managers of Russian companies in the industry it is recommended to pay attention to improving the stability of enterprises.