Сутність та складові інтелектуального капіталу підприємства

Abstract

У статті досліджено сутність поняття «інтелектуальний капітал» як основи для формування інноваційного потенціалу підприємства. Запропоновано авторське бачення економічної сутності інтелектуального капіталу. Надано різні погляди щодо структури інтелектуального капіталу, узагальнено та визначено ключові складові, розкрито їх зміст

The purpose of the article is to generalize the approaches to the essence of intellectual capital and to determine the features of the recognition of elements of intellectual capital as a component of the innovative potential of the enterprise. The article investigates and systematizes the essence of the concept of "intellectual capital" as an economic category, its role in the formation of innovation potential and competitiveness of the enterprise. Views on the structure of intellectual capital are considered, key components are generalized and defined, their content is revealed and the structure of intellectual capital of the enterprise is given. Intellectual capital has a complex structure, which includes human capital, structural capital, consumer capital and social capital. The main components of human, structural, consumer and social capital are described. It is established that human capital is the individual abilities of employees of the enterprise, which do not belong to the enterprise, but are an important element of the successful activity of the employee; structural capital is the organizational capacity of the enterprise to meet market requirements and facilitates the transformation of information, it is the property of the enterprise and in some cases may be a relatively independent object of sale; capital is a system of stable connections and relations that provides effective interaction between customers (consumers) and staff of the enterprise; social capital is a qualitative characteristic of the social organization of society, which includes education, political situation, economic situation and ethical component. Systematization of existing approaches to defining the essence of intellectual capital allowed to define intellectual capital as a set of knowledge acquired in the process of intellectual activity, as well as experience, skills, creativity, relationships that have economic value and are used in the production process for profit and increasing the level of competitiveness