Retrieved from Iss. 114, P. 1, 2023
Pages 205 -213
Received 03.05.2023
Revised 25.08.2023
Accepted 20.09.2023
Retrieved from Iss. 114, P. 1, 2023
Pages 205 -213
Abstract
The article clarifies the importance of intellectual capital for the development of the enterprise. Approaches to defining the essence of intellectual capital as a social phenomenon and the intellectual capital of an enterprise as an economic category are considered. It was determined that intellectual capital is considered from the standpoint of human abilities, knowledge, and opportunities that are transformed into material goods that become the basis for the progressive development of society. The intellectual capital of the enterprise is studied in the scientific literature as a collection of scientific personnel (intellectual elite), brands, trademarks, licenses, patents, and in particular, the assets of the enterprise. Scientific approaches to the interpretation of the enterprise's intellectual capital are also summarized and classification features are distinguished, which distinguish three aspects of the formation of the specified category: resources, practical implementation, effect. Determinants affecting the components of intellectual capital of transport enterprises have been determined and the classification of factors for the formation of the intellectual capital management system of such enterprises has been improved by identifying factors at the macro-, meso- and micro-levels of the economy. The author's vision of defining the essence of the enterprise's intellectual capital is outlined and its structure is presented
Keywords:
intellectual capital of the enterprise, resources, determinants, intellectual activity, intellectual products, commercialization, practical implementation