Intellectual capital management of agricultural enterprises: performance assessment and strategic priorities

Анотація

In the current conditions of transformation of the agrarian sector of Ukraine under the influence of global challenges, digital modernization, and increased competition, effective management of intellectual capital is becoming increasingly important. It is intangible resources – knowledge, skills, experience of personnel, information systems, organizational practices, and partnerships – that become key factors in the formation of the economic potential of an enterprise and its sustainable growth. The effectiveness of economic processes at the stage of development of economic relations is directly dependent on the innovative development and quality of intellectual capital in the business sector. The effectiveness of management directly depends on how adequately the analysis of the situation for the enterprise is conducted. At the same time, it is necessary to evaluate those elements of the enterprise’s potential that are not fully reflected in financial statements – primarily intellectual capital. The assessment and management of intellectual capital is of great importance in business administration, as it can more thoroughly and accurately measure the value and efficiency of the enterprise’s work. In a knowledge-based society, knowledge makes up a significant part of the cost of goods and even the well-being of the enterprise. It is determined that intellectual capital management at modern enterprises is a crucial direction in the development strategy, encompassing the development of technical, information, and other areas that facilitate the activation of innovative processes, thereby ensuring the receipt of above-standard income. The ability of an enterprise to create and effectively use intellectual capital increasingly determines its competitiveness in the market. By developing intellectual capital, an enterprise can increase the efficiency of its activities, as well as increase its value. In this regard, existing methods and approaches to assessing intellectual capital will only be improved in the future to obtain the most adequate assessment of the actual intellectual capital of the enterprise. Keywords: capital, personnel, intangible assets, competitiveness, growth, efficiency.

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