INTELLECTUAL CAPITAL: PROBLEM OF THE STRUCTURE

This paper discusses "intellectual capital" as a modern concept that influences business processes and growth of the enterprises. Intellectual capital, as an integral part of the general capital of business entities, should be accumulated and constantly be reproduced. The substantial part of intellectual capital is human capital (know-how, knowledge, practical skills, abilities and experience of organization employees, their education and creativity). The analysis of scientific sources shows that an exhaustive understanding of the nature of intellectual assets is not yet formed. Nevertheless, tendencies to create postindustrial space dictate the need to find ways to develop and improve the intellectual component of the enterprises. The considering the term "intellectual potential" for the purpose of creation of evolution of an essence of the studied concept and development of vectors of the theory of the intellectual capital are offered. The research into measuring the intellectual capital and the external resources of companies has produced a plethora of proposed methods and theories over the last years. It aims at exploring and assessing the extent of awareness of such concept. The paper dwells on conceptual approaches to the theory of intellectual capital. The research rests on objective principles of the systems approach, economic analysis, logical and comprehensive approach to assessment of economic phenomena and processes. We have used a set of general and special methods in this article (they are historical method, logical method, method of analysis and method of synthesis; abstract and logical methods (for theoretical generalizations and drawing conclusions). Findings are used to support existing managerial practices and policies for better retention practices and management of human resources