INTELLECTUAL CAPITAL OF THE ENTERPRISE: ESSENCE OF THE CONCEPT AND MAIN SIGNS
DOI:
https://doi.org/10.56197/2786-5827/2024-3-3-9Keywords:
digital economy, intelligence, capital, intellectual capital of the enterprise, intangible assets, innovations, new knowledge, competitivenessAbstract
Introduction. The relevance of the study is due to the development of the digital economy in Ukraine and the key role of intellectual capital in ensuring the competitiveness of enterprises. The process of post-war reconstruction of the country will require Ukrainian business entities to actively introduce innovations, create new knowledge and technologies, which, in turn, emphasizes the importance of improving the mechanisms for managing the intellectual capital of enterprises.
Materials and methods. The article carries out a comprehensive analysis of scientific works that study the essential characteristics and theoretical and methodological approaches to the management of enterprise intellectual capital. The study used such scientific methods as abstraction and generalization, logical analysis, and the tabular and graphical method.
Results and discussion. According to the results of the generalization of the analyzed definitions, it is proposed to interpret the intellectual capital of the enterprise as an accumulated set of intellectual abilities of the staff and created or acquired intangible assets that have economic value and are capable of generating innovations and participating in the creation of profit or obtaining a social effect. Such specific signs of intellectual capital as non-additivity, non-alienation from a person, loss of value in case of non-use, rapid spread, limited possibilities of measurement and evaluation, tendency to moral wear and tear due to aging of knowledge are highlighted.
Conclusions. According to the results of the conducted research, it can be stated that the intellectual capital of the enterprise is a special type of capital, which is characterized by a combination of intellectual abilities of the staff, technical innovations, software products, stable relations with consumers and partners. Synthesis of the components of intellectual capital makes it possible to produce new knowledge, stimulates the innovative development of the enterprise and helps to increase its competitiveness.
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