The Economic Nature Of Intellectual Capital

The analysis of approaches to the definition of the essence and the nature of the intellectual capital was carried out. By the results of the analysis it was established that research on the intellectual capital used to base and is still basing on various approaches: resource, process, structural, terminological, functional. The economic content and value of the intellectual capital for an enterprise in the course of formation of additional cost was described. Despite its non-material form the intellectual capital is actively involved in production processes of an enterprise which creates additional benefits. It is explained by flexibility and high level of adjustment of the intellectual capital to environmental conditions. Besides, the problem of determination of the carrier of the intellectual capital in the context of effective management of processes of its emergence was considered. The quality of knowledge, skills and professional qualities of certain workers constantly changes under the influence of production need. It forms a steady understanding of the uniqueness of the intellectual capital as a highly productive resource. Moreover, latency of the intellectual capital and apriority of its existence at all enterprises turns it into a powerful production potential. Besides, attempts to consider this form of capital as a reserve for increasing the efficiency of functioning of industrial enterprises and their competitive advantages were made. The analysis of theoretical views of the essence and structure of the intellectual capital made it possible to define its most important components. Methodological bases of its formation and using it within an enterprise were defined.