The purpose. The article examines the specifics of challenges and opportunities for the formation of intellectual capital of domestic enterprises of the machine-building sector of Ukraine in the conditions of digitalization. Industries are of key importance for the economy of Ukraine, indicators of its functioning are the main factor of the country's social and economic development. In particular, mechanical engineering is one of the basic branches of the Ukrainian economy and a strategically important branch that affects the development of the technological potential and competitiveness of the Ukrainian economy as a whole. The level of development of mechanical engineering is one of the main factors that allows to ensure the sustainable development of the Ukrainian economy, the development of the country as a whole depends on its level and dynamics of development. Therefore, the study of the current state of the machine-building industry, the efficiency of the machine-building enterprises, the identification of current problems will allow to determine the tools for the recovery and further sustainable development of the machine-building enterprises, as one of the key branches of the national economy. In the modern concept of economic development, it is intellectual capital that becomes a decisive factor in the growth of national wealth, competitiveness of the country, region, business entity, and quality of life. Despite the existing degree of study, today the issues of specific challenges and opportunities for the formation of intellectual capital are in dire need of continuing a deeper study and scientific justification, because this category is extremely dynamic. The analysis of digital transformations in the context of the formation of intellectual capital, trends of changes in the work of personnel management in the conditions of the digital economy is also given, an overview of the need for human resources in the conditions of the development of the digital economy is given. The rapid development of digital technologies and IT spheres lead to the automation of production processes, which determines the tendency for the disappearance of some professions. In the near future, many professions that are necessary now will lose their demand, the number of jobs will decrease, which threatens to increase unemployment if modern professionals do not have the skills necessary for work in the realities of the digital economy. This will significantly change the management of aggregate intellectual capital in the future, which determines the relevance of this article. The work analyzes publications and research on the formation and development of the main components of intellectual capital in the conditions of digitalization. On the basis of the research, conclusions are formulated about the need to apply mechanisms for effective management of the intellectual capital of machine-building enterprises in the future. Today, Ukraine is on the way to becoming an information society and the corresponding type of economic relations. Informatization of industry, the service sector, the entrepreneurial sector, science and education, and state institutions is a priority goal of the development of the economy of Ukraine. Information and knowledge are not only an effective catalyst for the transition to the sixth technological order, the basis of which is scientific research and development, but also its strategic resource. Informatization of scientific and research activity in the field of mechanical engineering is an important factor in the formation of modern information infrastructure of scientific and research organizations and the creation of a single information space, which is relevant in the conditions of the development of the information society, the network economy and the transition to the knowledge economy. The state of modern mechanical engineering was analyzed, the main trends and problems of the industrial complex in modern economic conditions were identified, and recommendations were made to solve them in order to ensure the sustainable development of mechanical engineering enterprises and increase the level of the economic potential of industry in general. The article presents the results of a comparative analysis of the works of Ukrainian and foreign scientists, economists and experts on the study of the intellectual capital of an industrial enterprise. In the process of researching the intellectual capital of the machine-building industry, conclusions and proposals were made under the prism of the specifics of the formation of its constituent elements in the era of the formation and development of the digital economy. The leading vector of the further development of the intellectual capital of enterprises in the conditions of the digital economy should be the issues of classification, measurement and transformation of knowledge capital, as well as the development of tools for transferring its elements into materialized and innovative assets of the enterprise.
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