FORMATION OF HUMAN, STRUCTURAL AND SOCIAL CAPITAL OF ENTERPRISES AS COMPONENTS OF THEIR INTELLECTUAL CAPITAL

In modern economic conditions, marked by market instability, rapid digitalization, innovative competition, and constant transformations of business models, enterprises are increasingly shifting their focus from material resources to intangible assets, among which intellectual capital holds a central position. The formation of intellectual capital has become the foundation for ensuring adaptability, resilience, and innovation-driven growth of organizations. The structure of intellectual capital includes three essential and interrelated components – human, structural, and social capital – which together form a comprehensive system of knowledge, competencies, organizational infrastructure, and relational networks. This article explores the theoretical and methodological foundations of forming each of these components and substantiates their strategic importance for the sustainable development of enterprises in an innovation-oriented economy. Human capital is analyzed as a source of idea generation, knowledge creation, and professional initiative; structural capital is seen as the mechanism that transforms knowledge into organizational value through institutional frameworks, technologies, procedures, and corporate culture; while social capital is interpreted as the basis for trust, internal cohesion, and the development of external relations. The article systematizes national and international approaches to understanding the interdependence of these forms of capital, identifies the key challenges and barriers to their harmonious development, and proposes an author’s vision of mechanisms to ensure their synergy. The study concludes that the integration of human, structural, and social capital into a unified intellectual management system significantly enhances the innovative potential of enterprises, supports the formation of unique competitive advantages, and ensures long-term sustainable development. The practical recommendations derived from this research can be applied in strategic planning, knowledge management system design, and the development of organizational structures focused on intangible asset development.