Moiseieva F.A.,Nosova T.I.

INTELLECTUAL CAPITAL AS A FUNDAMENTAL FACTOR OF ECONOMIC DEVELOPMENT ENTERPRISES

Today, one of the driving forces behind the development of the modern world is the creative activity of man. In modern conditions the effectiveness of economic, scientific and technical level of production, social and economic progress depends on the amount of accumulated knowledge of society and the effective use of intellectual resources. Most scientists are paying great attention to study the essence of the intellectual capital category. Authors such as: E.Brukinga, K.Teylora, B.Leontiev, L.Inozemtsev, S.Klimova.

Definition of intellectual capital is fairly general, but nevertheless there are many interpretations of it by studying which we can say that the intellectual capital - the knowledge, skills and work experience of specific individuals and intangible assets, including patents, databases, software, trade signs and others that are used productively in order to maximize profits and other economic and technical results.

Intellectual capital - the knowledge, information, experience, organizational capacity, information channels, which can be used to create wealth. In other words, the sum total of what they know and what they own. However, despite the considerable amount of research done, a lot of theoretical and methodological aspects of the management of IC disclosure is not in full. Information, knowledge, intellectual property have become products of the manufacturing process. Modern information and communication technology is determined not only today but tomorrow is a modern society, the level of which depends largely on effective communication and utilization of information processing tools (computers, computer equipment, copiers, phones, software).

The importance of intellectual capital is increasing every day, because in the modern world, priority is given to the intellectual (creative) human activity. The value of intellectual property is often overlooked by business owners, but it is often intellectual property could make the company more attractive to potential investors or financial institutions. The basis of social development of humanity recognized "mental reserve", so the problem of the impact of intellectual capital on the performance of subjects is very topical at the moment.

Intellectual capital (IC), so - is the term to refer to intangible assets, without which the company can no longer exist. Meanwhile, such a thing as intellectual capital, not usually regarded as an independent object of control, and, in fact, distributed in certain areas thereby acquiring secondary meaning. This is partly due to the fact that the management of knowledge and information (which together with the staff, that are producers of knowledge and intellectual capital) is traditionally based on an analysis of some conditional - alienated their transformation processes. The person most of these theories, "is regarded as a handler of information", rather than its creator, as a consequence, "the organization sometimes do not pay the necessary attention to the creativity of their employees'

Intellectual capital is one of the factors of production, which allows not only to create new products of intellectual labor, but also to develop and improve them. It also allows the use of intellectual activities of economic entities to obtain financing, competitive, industrial and other economic benefits that are intended to adopt the position of the entity in the market.

Thus, intellectual capital is a rather complex and heterogeneous in its composition, nature of use, degree of influence on the results of the resource, which allows more efficient use of available resources in the enterprise. The main function of intellectual capital - significantly accelerate the growth of the mass of profit due to the formation and implementation of enterprise systems required knowledge of things and relations, which, in turn, make them highly efficient economic activity.