Theoretical approaches to the study of the category «intellectual capital» of high-tech enterprises

Abstract

During the formation of the post-industrial Industry 4.0, intellectual capital plays a significant role in the activities of industrial enterprises, which is the basis of innovation activity, the main factor in the growth of the company's value. The study presents the issues of studying the concept, essence and structure of intellectual capital of high-tech enterprises. The approaches of foreign and domestic scientists are considered. Estimates of the intellectual capital of the enterprise are given. It is determined that intellectual property, especially intangible assets, are especially important for high-tech enterprises. Additions to the structures of intellectual capital and its elements are presented. According to the authors, intellectual capital is understood as the degree of development of a person's knowledge abilities, his ability to bring income to the owner. Intellectual capital is formed when investing in its creation: education, acquisition of required competencies, professional training. The assessment of intellectual capital represents an assessment of the consumer value of the subject.