{"id":3834,"date":"2021-09-30T10:02:09","date_gmt":"2021-09-30T07:02:09","guid":{"rendered":"http:\/\/nti.ukrintei.ua\/?page_id=3834"},"modified":"2026-03-26T13:50:12","modified_gmt":"2026-03-26T11:50:12","slug":"science-technologies-innovations-%e2%84%96319-2021-10-19-p","status":"publish","type":"page","link":"https:\/\/nti.ukrintei.ua\/?page_id=3834&lang=en","title":{"rendered":"Science, Technologies, Innovations \u21163(19) 2021, 10-19 p"},"content":{"rendered":"

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Punda O. O.<\/strong> \u2014 D. S\u0441. in Law, Associate Professor, Associate Professor of the Department of Law of Khmelnytsky National University, 11, Instytuts\u2019ka str., Khmelnytskyi, Ukraine, 29016; +38 (097) 457-64-10; oleksandrpunda@gmail.com; https:\/\/orcid.org\/0000-0002-9175-3141<\/p>\n

Arziantseva D. A.<\/strong> \u2014 PhD in Economics, Associate Professor, Assistant Professor of the Department of Management, Finance, Banking and Insurance of Leonid Yuzkov Khmelnytsky University of Management and Law, 8, Heroiv Maidan Str., Khmelnytsky, Ukraine, 29000; +38 (067) 265-88-74; ardasha2001@gmail.com; https:\/\/orcid.org\/0000-0001-8014-7544<\/p>\n

Zakharkevych N. P.<\/strong> \u2014 PhD in Economics, Associate Professor, Assistant Professor of the Department of Management, Finance, Banking and Insurance of Leonid Yuzkov Khmelnytsky University of Management and Law, 8, Heroiv Maidan Str., Khmelnytsky, Ukraine, 29000; +38 (068) 832-97-23; z.nata.p@ukr.net; https:\/\/orcid.org\/0000-0001-7959-7302<\/p>\n

THEORETICAL ESSENCE AND COMPONENT STRUCTURE OF THE INTELLECTUAL CAPITAL OF THE ENTERPRISE<\/strong><\/p>\n

Abstract.<\/strong> The objective necessity and feature of the current stage of development of society is the creation of conditions for the formation and development of intellectual capital \u2014 a component that facilitates the transition to an innovative digital economy. Based on the study of scientific works of foreign scientists, the content of the category \u201cintellectual capital\u201d is determined, its component structure is investigated, which includes human capital, organizational capital and relations capital (relational capital). The legal bases of formation and disposal of intellectual capital through the use of separate contractual constructions are considered. It is determined that such agreements can be classified according to the criterion of the role played by this agreement in the structure of formation or use (disposal) of intellectual capital of the enterprise. It is proposed to define the intellectual capital of the enterprise as an intangible asset of the business entity formed on the basis of interaction of human, emotional, structural, organizational capital and capital relations, the synthesis of which allows to produce new knowledge, stimulates innovative development and enhances its competitiveness. Intellectual capital has been established to help organizations gain a sustainable competitive advantage, serving as a source of efficiency, value growth and business capitalization. The role of \u201cgreen\u201d intellectual capital as the basis for promoting sustainability in organizations is emphasized, its components and values for ensuring the effectiveness of activities are determined. The need for further research on the issues of assessing and identifying the possibilities of accounting for the value of the form of intellectual capital, including green intellectual capital, determining its impact on the results of the enterprise was emphasized.<\/p>\n

Keywords:<\/strong> intellectual capital, \u201cgreen\u201d intellectual capital, competitor advantage, intangible assets, innovations.<\/p>\n

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    \u00a0PDF Punda O. O. \u2014 D. S\u0441. in Law, Associate Professor, Associate Professor of the Department of Law of Khmelnytsky National University, 11, Instytuts\u2019ka str., Khmelnytskyi, Ukraine, 29016; +38 (097) 457-64-10; oleksandrpunda@gmail.com; https:\/\/orcid.org\/0000-0002-9175-3141 Arziantseva D. A. \u2014 PhD in Economics, Associate Professor, Assistant Professor of the Department of Management, Finance, Banking and Insurance of Leonid … <\/p>\n

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