Bìznes Inform (Sep 2023)
The Essence and Structure of the Intellectual Capital of an Organization
Abstract
The aim of the article is to analyze the existing approaches to determining the essence of the intellectual capital of an organization and its structure. According to the results of the carried out analysis of interpretations of the category of «capital of enterprise», it is determined that such a capital is considered as resources (financial, material, intangible) that, in turn, form the enterprise’s assets; the accumulated values in the form of fixed assets, intangible assets, marketable securities, inventory assets; the accumulated values both in the form of money and the tangible, intangible and financial components. The results of the further study of the interpretation of the category of «intellectual capital» by domestic and foreign researchers showed the existence of the following basic approaches to the consideration of intellectual capital: as the sum of knowledge of employees that can be assessed and can bring additional profit to the enterprise; as a result of employees’ intellectual work – intellectual products together with resources of the enterprise; as intangible assets of the enterprise; as economic relations that arise in the process of both formation and use of the intellectual resources of the enterprise. The authors draw the conclusion that the category of «intellectual capital» acquires a fairly broad meaning. It includes the human capital of the organization, which is its most dynamic and complex component and provides the basis for the formation of structural capital. In other words, intellectual capital means all the intellectual resources and capabilities of the enterprise, which constitute the source of the future income and represent a factor in terms of the growth of market value. Prospects for further research in this direction are consideration of intellectual capital in the context of its impact on the formation of enterprise potential.
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