Intellectual capital of the enterprise: essence of the concept and main signs

Сімавін, Петро and Іващенко, Оксана Андріївна (2024) Intellectual capital of the enterprise: essence of the concept and main signs Науковий вісник Міжнародної асоціації науковців. Серія: економіка, управління, безпека, технології (3(3)). ISSN 2786-5827

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Abstract

Introduction. The relevance of the study is due to the development of the digital economy in Ukraine and the important role of intellectual capital in increasing the competitiveness of enterprises. The post-war recovery of the country will require domestic business entities to implement innovative changes, generate new knowledge, which, in turn, necessitates the improvement of the intellectual capital management mechanism of enterprises. It is worth noting that the concept of intellectual capital was widely developed in the 90s of the 20th century, at the same time, until now there is no single definition of this category. The purpose of the article is to define the essence of the concept of “intellectual capital” and characterize its main features. Materials and methods. The study is based on a review of scientific publications that reveal the essential characteristics and approaches to the management of the enterprise's intellectual capital. When writing the article, research methods such as scientific abstraction and generalization (to analyze the interpretations of the essence of intellectual capital), logical analysis (to clarify the signs of intellectual capital), and tabular and graphic methods (to visualize the research results) were used. Results and discussion. To understand the essence of intellectual capital, the article examines its epistemology, namely, the essence of the concepts “intellect” and “capital”. A review of the definitions of the category “intellectual capital of the enterprise” provided by modern domestic scientists was carried out. Based on the results of the review, it was established that most researchers include such components as intellectual abilities of personnel and intangible assets of the enterprise in the composition of intellectual capital. At the same time, it is emphasized that this complex of resources then takes the form of intellectual capital when it has economic value and is used in the process of production, distribution and exchange of products for the purpose of obtaining profit and is capable of constantly generating innovations, i.e. supporting the continuous process of transformation of new knowledge into new products and services. According to the results of the generalization of the analyzed definitions, it is proposed to interpret the intellectual capital of the enterprise as an accumulated set of intellectual abilities of the staff and created or acquired intangible assets that have economic value and are capable of generating innovations and participating in the creation of profit or obtaining a social effect. Such specific signs of intellectual capital as non-additivity, non-alienation from a person, loss of value in case of non-use, rapid spread, limited possibilities of measurement and evaluation, tendency to moral wear and tear due to aging of knowledge are highlighted. Conclusions. According to the results of the conducted research, it can be stated that the intellectual capital of the enterprise is a special type of capital, which is characterized by a combination of intellectual abilities of the staff, technical innovations, software products, stable relations with consumers and partners. Synthesis of the components of intellectual capital makes it possible to produce new knowledge, stimulates the innovative development of the enterprise and helps to increase its competitiveness.

Item Type: Article
Uncontrolled Keywords: digital economy; intelligence; capital; intellectual capital of the enterprise; intangible assets; innovations; new knowledge; competitiveness
Subjects: Статті у базах даних > Index Copernicus
Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Факультет економіки та управління > Кафедра міжнародної економіки
Depositing User: Доцент Оксана Андріївна Іващенко
Date Deposited: 28 Nov 2024 11:34
Last Modified: 28 Nov 2024 11:34
URI: https://elibrary.kubg.edu.ua/id/eprint/50386

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