Theoretical fundamentals of intellectual capital management of the enterprise

Humenuik Ilona
2nd-year postgraduate student specialty 076 "Entrepreneurship, trade and exchange activities", Odesa national economic university, Odesa, Ukraine, E-mail:ilona_gumenyuk@ukr.net, ORCID ID: https://orcid.org/0000-0002-1424-6904

Cite this article:

Humenuik I. (2024) Theoretical fundamentals of intellectual capital management of the enterprise. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Teoretychni osnovy upravlinnia intelektualnym kapitalom pidpryiemstva; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 5-6 (318-319), pp. 116-122.

Abstract

The article is dedicated to the study of issues related to the theoretical foundations of intellectual capital (IC) management in enterprises. The aim of the research is to examine various approaches to the definition and characteristics of IC management in enterprises and to develop an effective IC management mechanism. The research employs methods of analysis, synthesis, generalization, computational-analytical methods, graphical methods, ratio analysis, and a systematic approach. The result of the study reveals the economic essence of the concept of "intellectual capital" and proposes an effective cyclical mechanism for managing IC in enterprises. The impact of IC management on financial indicators such as profitability, assets, and market capitalization is analyzed. The scientific results obtained from the study have both theoretical-methodological and practical significance for solving specific practical problems in industrial enterprises related to working capital management. Prospects for further research should focus on improving the IC management mechanism in all areas of enterprise activity and finding reserves and ways to enhance the intellectual capital of the enterprise.

Keywords

intellectual capital of the enterprise, intellectual capital management algorithm.

JEL classification: M210; O340; G320; DOI: https://doi.org/10.32680/2409-9260-2024-5-6-318-319-116-122

UD classification: 65.011.4

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