Economics / Economics of Enterprise

Graduate student Kolomina O.B.

Odessa National Polytechnic University, Ukraine

Approaches of the definition of intellectual capital and its essence

Recently, in the economic literature it is very common to come across the term "intellectual capital". But at the same time, it isl differently considered and used to different types of objects, that is why it is quite difficult today to pick up a single definition of intellectual capital. For a more precise definition of the category "intellectual capital" it is necessary to define approaches.

Basic approaches categorizing "intellectual capital" can be considered in Table 1.
Table 1. Basic scientific and methodological approaches to determine the category "intellectual capital".

Author	Definition
H. MacDonald [1]	knowledge in the organization and can be used to obtain various advantages over competitors
L.Edvinson, M. Malone [2]	it is the sum of human and structural capital
D. Klein, L. Prusak [3]	] intellectual material, formalized and recorded, that is used for the production of more valuable property
D. Duffy [4]	collective knowledge possessed by the organization, represented by their employees, as well as methodologies, patents, architecture and relationships
M.Bendikov, E. Jamai [5]	the sum of the knowledge of all employees of the company, which provides its competitiveness
V.O. Kuzminskii [6]	], the system of relations of economic agents, rational sustainable reproduction on the basis of the progressive development of science for production of competitive goods and services, improvement of living standards, the problems of inequality of the world and regional development based on personalized economic interests of subjects' objects
TV Chechelova, G.Yu.Ivleva [7]	a set of knowledge, skills, abilities of the person, his mobility (the ability to receive new information, training, retraining, adaptation to new conditions) and creativity (the ability to think outside the box and create ideas) that allows creating a surplus product in the process of movement of intellectual capital
V.S. Efremov [8]	knowledge possessed by an organization expressed clearly and unequivocally, which is easily transmitted, e.g., in the form of software.
A.A. Chukhno [9]	капитал, аккумулирует научные и профессионально-технические знания работников, сочетает интеллектуальный труд и интеллектуальную собственность, накопленный опыт, общения, организационную структуру, информационные сети, - то есть все то, что определяет имидж фирмы и содержание ее бизнеса
A.V. Lapin [10]	symbiosis of human capital and its results in the form of intellectual products

Summing up, it can be noted that all approaches to the definition of "intellectual capital" (terminological, structural, functional), which are described by the authors above , there is no unified approach to the definition. Almost all the authors use the category of "intellectual capital" as a general theoretical approach. But it is crucially important that the term would be of applied character, for the formation of tactics and strategy of managing the enterprise.
In recent years, it has become quite popular to use the approach that considers intellectual capital as a key resource of the enterprise. E.Bruking uses the concept of "intellectual capital" as "a term for intangible assets, without which the company can not exist, increasing competitive advantage" [11]. Resource approach is used by D. Teece, G. Roth, N. Karpov, I.I. Prosvirina, R.P. Bulyha, N.O. Starkov, A.V. Makarov.

You can come to the conclusion that intellectual capital -is the knowledge, skills and experience of specific individuals, which are used in order to maximize profits, and the amount of knowledge company workers provide economic competitiveness. The intellectual capital of the company (ICP) - is the economic relations that arise regarding the formation of an effective management, use and reproduction of intellectual resources in order to generate additional income in the economic development of the enterprise.

References:

1. Komarov I. Intellectual capital // Staff. - 2000. - № 5. - S. 54-62.
2. Edvinson L., M. Malone intellectual capital. Determining the true cost of capital / under. ed. V.L. Inozemtseva.
3. Stuart T. Intellectual Capital. In the book "New west post-industrial wave ." M .: Academia.
4. Duffy D. Human Capital. - Http: // www.icci.ru/ study / 13 / 25men_cap.doc.
5. Bendikov M.A., Jamai E.V . Intellectual capital of developing the company: the problems of identification and measurement.
6. Kuz'minskii V.O. Theoretical Foundations of integration of the capital // Finance of Ukraine.
7. Effective Economic Growth: Theory and Practice .: Proc. A tutorial for students of economic universities / T.V. Chechelova, G.Y. Ivlev, V.A. Kozlov et al. - M .: Examination, 2003. - 320 p.
8. Gavkalova N.L., N.S. Markov .Formation and use of the intellectual capital. Scientific publishing. - Kharkov: Type. KNUE, 2006.
9. Intellectual capital - the strategic potential of the organization .: The tutorial. Ed. Gapon A.L., Orlova T.M. - M .: Publishing House "Social relations"
10. Organizational-economic bases of increase of the efficiency in use of the intellectual capital of the industrial enterprises: Author. Dis ... Cand. EKON. Sciences: 08.06.01 [Electron resource] / OV Lapin, Odes. state. ehkon. Univ. - O., 2006. - 27 p.
11. Brooking E. Intellectual Capital / lane. from English. Ed. LN Kovalik. SPb., 2001.