MECHANISM OF FORMATION THE INTELLECTUAL CAPITAL IN THE PROCESS OF INNOVATIVE DEVELOPMENT OF ENTERPRISES

Анотація

The article considers the problem of intellectual capital formation as a key factor in the innovative development of modern enterprises. It is substantiated that in the conditions of the knowledge economy, the determining resource for business growth is not material or financial assets, but knowledge, competencies, creativity, and the ability of personnel to innovate. It is emphasized that intellectual capital ensures the flexibility of the enterprise, its adaptation to environmental changes, the creation of innovative products and services, and the formation of competitive advantages on a global scale. At the same time, it is established that in practice most companies face problems of identification, assessment, and effective integration of intellectual capital components, which reduces the possibilities of its use as a strategic resource. The article analyzes modern scientific approaches to determining the structure of intellectual capital, among which human, structural and client capitals are traditionally distinguished (L. Edwinson, T. Stewart), as well as approaches that focus on the leading role of human (L. Levkovska, E. Golysheva), social (O. Yavorska) or organizational and interface capitals (O. Bilichenko). It was found that despite a wide range of research, the issues of integrating individual elements into a holistic mechanism remain debatable. The author proposed an expanded vision of the structure of intellectual capital, which includes human, structural, social, consumer and innovative capitals. It is innovative capital that is defined as an integration link that transforms knowledge and competencies into practical results – new products, technologies and business models. A conceptual mechanism for the formation of intellectual capital has been developed, which reflects the relationship of its components and their impact on the innovative development of business. It is shown that the effective implementation of this mechanism provides a synergistic effect, which is manifested in the growth of competitiveness, financial stability, technological innovation and social responsibility of enterprises. The results of the study can be used to improve management practices, innovative development strategies and increase the efficiency of investments in intangible resources.

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