Pages: 87-100
Published: 30.12.2025
Abstract: A methodology for applying the Cognitive Functional Value Analysis of intangible assets of human capital in the Republic of Kazakhstan has been developed. The initial data are: the values of 8 weights of manifestations of 8 human capital statuses, 8 semantic data: meaning (z1), meaning (z2), meaning (z3), meaning (z4), meaning (z5), meaning (z6), meaning (z7), meaning (z8). The Integer Optimization Problem was solved: (K58={1}, k12=1)=>K58), the numbers of people of 8 categories assigned by the model in 5 FCA processes (y-processes) requiring manifestations of business qualities from Table 1. The values of the costs of the accounting-variables z1, z2, z3, z4, z5, z6, z7, z8 correspond to the values of the costs of the FCA variables y1 y2, y3, y4, y5. The meanings of the accounting-variables [1] and y-variables are reflected in 5 phrases, reformulated in the context of their further use in the calculation formulas for the actual distribution of the amounts of expenses of the expense elements of accounting (BU) for 5 types of FSA-work (Tables 5,6,7,8). The following was carried out: a breakdown of the types of costs of accounting consumables ($288,952.65) into consumable parts in 5 y-processes; distribution of shares of ordinary consumables of 6 accounting z-elements ($54,546.15) plus the sum of the costs of 8 types of intangible assets from 5 y-processes of FSA works ($234,411.50), the sum of which is equal to $288,857.65, used in 23 types of costs.
Key words: cognitive functional-cost analysis, multi-meaning equation with known and unknown semantic variables, processes of production and sale of cakes, production processes using intangible assets.
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