ENTREPRENEUR - THE OWNER OF INTELLECTUAL CAPITAL AND THE SUBJECT OF THE ECONOMIC PROCESS

The article examines the role of the entrepreneur as an economic entity and intellectual capital in social production and the service sector. Theoretically, it outlines the essence of intangible intellectual capital and its role in the development of entrepreneurial activity. It also explores entrepreneurial abilities, which are expressed in all aspects of human productive activity and reflect the level of intellectual capital. Keywords: entrepreneur, economic order, economic process, subject, entrepreneurial product, profit, inactive and intangible intellectual capital, risk, efficiency.