Review article

The paper submits the results of the study of the intellectual capital concept highlighting the methodology that allows revealing the intellectual capital influence on the efficiency of construction companies using the market capitalization method developed by James Tobin. There has been carried out a review of financial reports and ratings of Russian and foreign companies for the analysis of the approach to the estimation of intellectual capital on the example of enterprises in the construction industry. The dependence of the company profit rate on the amount of investments into intellectual capital is demonstrated, the prospects for the construction industry development in Russia are analyzed with account of the introduction of Federal Law no. 238 «On independent qualification assessment».