АНАЛІЗ ТЕНДЕНЦІЙ ТА ОЦІНКА ЗНАЧУЩОСТІ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ У СТВОРЕННІ ДОДАНОЇ ВАРТОСТІ ЕФЕКТИВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

The article considers current issues of the role of intellectual capital in creating added value of the enterprise and, thus, show its importance in improving the efficiency of the enterprise, its competitiveness and capitalization. The process of capitalization now takes into account the cost of material resources in the enterprise (machinery, equipment, machinery, etc.). It takes more into account the ability of the company's staff to develop, implement new ideas. That is, the extent to which human resources are able to create and implement new technical and technological, informational, organizational and economic resources, methods and models of their implementation. Different approaches to the essence, structure of intellectual capital in both their narrow and broad understanding are considered. Different approaches to identifying trends and conducting statistical assessments of the effectiveness of the use of intellectual capital are considered. As a result of reviewing different methods and approaches to the assessment of intellectual capital, we have chosen, based on the ability to obtain primary information about the activities of enterprises, the method Added Added Intellectual Coefficient (VAIC), proposed by Croatian scientist Ante Pulic. The calculation of the VAIC coefficient determines the return of each element of intellectual capital in creating added value of the enterprise: human, structural and investment. To confirm the effectiveness of this coefficient, we have selected three meat processing enterprises that are profitable and occupy a significant niche in the market of meat products in Ukraine during 2018–2020. Based on the balance sheet (statement of financial position) and the Statement of financial performance of enterprises calculations of use of human capital, structural capital and investment capital which showed return of investment in intellectual capital on one thousand hryvnias for creation of added value of the enterprise were carried out. In this example, human capital is of the utmost importance. At the same time, in order to increase the efficiency of intellectual capital return, it is necessary to develop a mechanism for managing and investing in all its elements, including consumer capital.