Our paper aims at testing the impact of separate elements of the intellectual capital (IC) represented for instance by the human, structural, and customer capital, on the functioning and performance of the small and medium-sized enterprises (SMEs) using mathematical modeling. We assess the intellectual capital with respect to the resource-based view theory. Our study is based on the data obtained from the 206 surveys with the representatives of small and medium-sized enterprises from Commonwealth of Independent States (CIS) countries. We employed a mathematical modeling approach as well as the SPSS application package in order to test our hypotheses about the influence of intellectual capital on the enterprise’s efficiency. Our results helped us to determine that the concept of intellectual capital is practically not used in the management of small and medium-sized enterprises in CIS countries. It becomes apparent that individual techniques for managing intellectual resources can only be identified intuitively, based on an in-depth analysis of the current tasks facing managers. These findings confirmed the positive impact of intellectual capital on the performance of small and medium-sized enterprises in the conditions of the economies in transition represented hereinafter in our paper by CIS countries, but only with the availability of financial resources and with some important reservations.

中文翻译：

---

中小企业智力资本与经营效率的数学建模

我们的论文旨在使用数学模型测试以人力资本、结构资本和客户资本为代表的智力资本 (IC) 的各个要素对中小型企业 (SME) 的运作和绩效的影响。我们根据基于资源的观点理论评估智力资本。我们的研究基于对独立国家联合体 (CIS) 国家中小型企业代表进行的 206 次调查所获得的数据。我们采用数学建模方法以及 SPSS 应用程序包来测试我们关于智力资本对企业效率影响的假设。我们的结果帮助我们确定在独联体国家的中小企业管理中实际上没有使用智力资本的概念。很明显，管理智力资源的个人技术只能基于对管理者当前面临的任务的深入分析，凭直觉确定。这些发现证实了智力资本对独联体国家在下文中所代表的转型经济条件下的中小企业绩效的积极影响，但仅限于财政资源的可用性和一些重要的保留。基于对管理者当前面临的任务的深入分析。这些发现证实了智力资本对独联体国家在下文中所代表的转型经济条件下的中小企业绩效的积极影响，但仅限于财政资源的可用性和一些重要的保留。基于对管理者当前面临的任务的深入分析。这些发现证实了智力资本对独联体国家在下文中所代表的转型经济条件下的中小企业绩效的积极影响，但仅限于财政资源的可用性和一些重要的保留。