Microsoft Power BI Analytical Platform for Assessing the Intellectual Capital of Enterprises

The contribution is devoted to the issues of assessing intellectual capital and the application of the Microsoft Power BI analytical platform for visualizing the obtained results. Considering that intellectual capital contributes to the excess of a company’s market capitalization over its book value, the author substantiates the use of the Tobin’s Q ratio for its assessment. Special attention is paid to business processes, the efficiency of which is one of the characteristics of a company’s intellectual capital. The duration of the operating cycle and gross profit per employee are substantiated as indicators for analyzing the efficiency of business processes. An assessment of intellectual capital using the Tobin’s Q ratio is carried out on the example of the 10 leading oil companies in the world. For the analysis of business process efficiency, the author proposes to calculate the generalized value of the duration of the operating cycle and gross profit per employee, taking into account weight coefficients determined based on the Spearman rank correlation coefficient. The author analyzes and tests the data visualization elements of the Microsoft Power BI analytical platform, which allowed a comparative assessment of the Tobin’s Q ratio of oil companies with market capitalization, the duration of the operating cycle, gross profit per employee, and also identified the company leading in the level of intellectual capital development.