INTRODUCTION OF THE INTELLECTUAL CAPITAL MANAGEMENT MECHANISM AT MACHINE-BUILDING ENTERPRISES

Abstract

Intellectual capital plays a significant role in the activities of machine-building enterprises. The purpose of the article is to study the main approaches to the structure of intellectual capital at machine-building enterprises; The methodology of the conducted research involves the use of a complex scientific approach to the study of intellectual capital with the use of information systems for its management. The article examines the structure of intellectual capital, the main approaches to determining the structure of intellectual capital. The analysis of various intellectual capital management systems made it possible to propose such an intellectual capital management system of a machine-building enterprise, which is considered from the point of view of a combination of formalized elements, actions that are included in the management subsystem of structural internal and external (relational) capital and the human capital management subsystem. The introduction of cyber-physical systems into the practice of machine-building enterprises and their further integration into a single network is considered. Such unification is a key stage in the creation of industrial SMART enterprises within the framework of the fourth industrial revolution. Given that the management of intellectual capital is one of the elements of structural capital management, the formalization of the main elements and the data processing of these elements using appropriate mathematical models were investigated. With the help of analytical and simulation modeling, we came to the conclusion about the need for a scientific and practical approach to the implementation of the intellectual capital management mechanism at machine-building enterprises. It is proposed to modernize the operational decision-making algorithm based on the analysis of the dynamics of the main indicators of the financial state of the enterprise, as well as the components of intellectual capital, which may lead to the need to reconstruct modes and forms of work. of the entire enterprise. The organizational and information provision of the intellectual capital management mechanism of machine-building enterprises has been improved and expanded.