INTELLECTUAL CAPITAL IN THE THEORETICAL FIELD OF ECONOMIC SCIENCE

The article analyzes the meaning and role of intellectual capital, as well as its interpretation in the works of foreign and domestic scientists, identifies the main approaches to formulating the essence of the category of «intellectual capital». The essence of the concept of «intellectual capital» is revealed as the knowledge, skills and experience of enterprise employees, which have a direct impact on the development of the organization, as well as ensure its economic stability and competitiveness. The author’s definition of the concept of «intellectual capital of enterprises» is given. Focusing on the role and place of human capital in the development of the economic potential of an enterprise, it is concluded that the only correct course of events should be a strategy for innovative economic development, based on one of the main competitive advantages — the intellectual capital of employees, the development of human resources, and the most effective use of people’s knowledge and skills for the constant improvement of technologies, economic results, and the life of society as a whole. It was established that the structure of intellectual capital includes the following elements: human capital, structural capital and consumer capital. Based on this, it is proposed to attribute the economic category «intellectual capital» to non-financial assets. Methods for assessing the effectiveness of a company’s intellectual capital are studied, and their main shortcomings are outlined. It is revealed that the implementation of an intellectual capital management system is the creation of an information and analytical base for solving practical issues of strategic development of an enterprise.