Abstract
Despite the fact that both foreign and Russian intellectual capital researches pay the most attention to human capital: problems of the human capital investments, conditions of its formation, storage and reproduction, we strongly believe that its impact on the effective development of industrial enterprises, competitiveness in the long term should be considered together with the structural capital. It performs several key functions: ensures the implementation of specialized knowledge of employees in production processes, creates prerequisites for the development of corporate culture, promotes reproductive ability of intellectual capital in the long term and has in the short term the greatest commercialization potential. Structural capital in modern conditions is thus a specific object of management, its formation and development directly determine the innovative potential of industrial enterprises. This article analyzes existing approaches to the definition and classification of intellectual and structural capital of an industrial enterprise. Basing on the synthesis of approaches the authors present their definition of structural capital. Authors define goals, objectives and principles of the structural capital management at the industrial enterprises, describe the features of the decision-making.
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