СИСТЕМНИЙ АНАЛІЗ В СУЧАСНІЙ ТЕОРІЇ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ ПІДПРИЄМСТВА

Abstract

UDC 330.342; JEL Classification: Q044 Purpose. The comparative analysis study of modern economic substantiation of the intellectual capital of the enterprise have become the purpose of the research. Advantages and disadvantages of various approaches and methods of the intellectual capital of the enterprises are determined. Methodology of research. The research rests on objective principles of the systems approach, economic analysis, logical and comprehensive approach to assessment of economic phenomena and processes. We have used a set of general and special methods in this article. They are historical and logical method (for the study of the theoretical foundations and evolution of evaluation of methodology of innovative potential and intellectual capital); method of analysis and synthesis (to compare the main approaches to the interpretation of the concepts); method of comparing and grouping (to systematize the interpretation of the concepts); abstract and logical method (for theoretical generalizations and drawing conclusions). Findings. The article is devoted to modern approaches - one of topical problems in the study of intellectual capital. It studies experience of both Ukrainian and foreign scientists. The analysis of scientific sources shows that an exhaustive understanding of the nature of intellectual assets is not yet formed. Nevertheless, tendencies to create postindustrial space dictate the need to find ways to develop and improve the intellectual component of the enterprises. The research of theoretical generalizations of the intellectual capital of companies have produced a plethora of proposed methods and theories over the last years. Each article contributes important insights into the understanding of the intellectual capital. The range that requires attention is wide in the articles analyzed – we list only a fraction here: intellectual capital, knowledge and human capital, self-ogranization, decentralisation, conversion of the capitals, reach synergies, flow of the resources, systems interconnect, innovation. A comparative analysis of the looks of the scientists concerning the definition of «intellectual capital» are offered. Originality. The study results in conclusions about the evolution and features of the intellectual capital and intellectual potential of the enterprises, which are the result of systematization and generalization of the previously studied papers. The considering the term "intellectual capital" for the purpose of creation of evolution of an essence of the studied concept and development of vectors of the theory of the intellectual capital are offered. Practical value. The carried-out analysis and synthesis of the existing approaches on studying of structure of intellectual capital of the enterprises taking into account specifics of the intellectual capital of the company are used to support existing managerial policies for better retention practices and management of human resources, for better management practices of the enterprises.