INTELLECTUAL CAPITAL OF THE ENTERPRISE, ITS ESSENCE AND STRUCTURE

Abstract

Topicality. The transition of developed countries to postindustrial society caused increased attention to the research of intellectual capital of enterprises. Purpose and tasks. The purpose of the article is to systematize approaches to the definition of "intellectual capital" and its structure. Results. The systematization of different approaches to the definition of intellectual capital, which was carried out by I. Proskvirina, showed a lack of a common point of view on this phenomenon. This is due to the interdisciplinary nature of the study of intellectual capital. R. Gavrilova divided the existing definitions of �intellectual capital� into three groups, respectively, from the point of view of management, accounting, and human capital. Existing views on the structure of intellectual capital are based on the classification of its element, proposed by T. Stewart - human, organizational and client capital. Considered ideas about the structure of intellectual capital are very similar and include human capital, organizational and client capital. some representations also include emotional capital, process capital, intellectual property, market assets, etc. All types of capital that are part of the structure of intellectual capital, with the exception of human capital, have not received wide recognition and have not been studied by a wide range of scientists. This does not allow to establish conformity with the existing generally accepted views on types of capital and does not allow the use of the results of numerous studies on these types of capital (social capital, intangible assets). In this regard, the author's vision is the structure of intellectual capital, consisting of human capital, intangible assets and social capital. This made it possible to propose a new definition of �intellectual capital�. Conclusions. The proposed definition of �intellectual capital�, its structure and its components allows it to be considered not only in relation to enterprises, but also at the regional and national levels. This opens up new opportunities for assessing intellectual capital, using existing methods for evaluating human capital, intangible assets and social capital.