GLOBAL EXPERIENCE IN USING INTELLECTUAL CAPITAL AS A STRATEGIC RESOURCE

The article presents a comprehensive analysis of global practices in leveraging intellectual capital as a key strategic resource for sustainable economic growth, innovation-driven development, and enhanced competitiveness of nations and corporations in a globalized environment. It is emphasized that, in the context of the knowledge economy, priorities have shifted from traditional tangible assets to intangible ones— primarily human potential, organizational knowledge, innovation capacity, and customer relationships. The study generalizes the experiences of countries that have consistently implemented intellectual capital development policies, including Sweden, Japan, the United States, Singapore, Finland, Israel, and selected EU member states, where intellectual capital is recognized as a catalyst for socio-economic transformation. A typology of approaches to intellectual capital management under different institutional conditions is provided, highlighting the role of public policy, investment in education and science, digital infrastructure development, innovation ecosystems, and human capital formation as core components of intellectual resources. Contemporary tools for the accounting, evaluation, and monitoring of intellectual capital are outlined, including non-financial reporting, rating systems, and integrated corporate reporting frameworks. Barriers to effective utilization of intellectual capital are identified, such as institutional instability, lack of unified evaluation methodologies, limited financing of knowledge-intensive projects, and insufficient levels of digital literacy. The study substantiates the relevance of adapting international practices to the transitional economic context of Ukraine, where the development of intellectual capital may serve as a foundation for increasing labor productivity, boosting entrepreneurship, modernizing governance practices, and implementing digital integration strategies into the European economic space. The article offers systemic recommendations for creating an institutional environment conducive to the accumulation, development, and effective use of intellectual capital across all governance levels—from national to corporate.