Формування інтелектуального капіталу в нематеріальних активах підприємств України

Abstract

Пасемко Г.П., Бага Л.Г., Шевченко С.В., Порохняк Н.В. Формування інтелектуального капіталу в нематеріальних активах підприємств України. Описано суть та специфіку інтелектуального капіталу в трактуванні різних наукових шкіл. Розкрито реалії формування інтелектуального капіталу в українській економіці. Проведено статистичний аналіз позиціювання інтелектуального капіталу в активах українських підприємств. Оцінено основні складові інтелектуального капіталу в розрізі нематеріальних активів. Розкрито проблеми та перспективи формування інтелектуального капіталу в економічній діяльності підприємств з врахуванням світових вимог до інтелектуалізації господарських процесів, як фактору конкурентоздатності підприємств.

Пасемко Г.П., Бага Л.Г., Шевченко С.В., Порохняк Н.В. Формирование интеллектуального капитала в нематериальных активах предприятий Украины. Описаны суть и специфика интеллектуального капитала в трактовке различных научных школ. Раскрыто реалии формирования интеллектуального капитала в украинской экономике. Проведен статистический анализ позиционирования интеллектуального капитала в активах украинских предприятий. Оценены основные составляющие интеллектуального капитала в разрезе нематериальных активов. Раскрыты проблемы и перспективы формирования интеллектуального капитала в экономической деятельности предприятий с учетом мировых требований к интеллектуализации хозяйственных процессов, как фактора конкурентоспособности предприятий.

Pasemko G.P., Baga L.G., Shevchenko S.V., Porohnyak N.V. Formation of intellectual capital in intangible assets of Ukrainian enterprises. The aim of the study. The purpose of writing the article is to reveal the specifics of the manifestation of the category of intellectual capital in modern conditions and assess the formation of intellectual capital in the intangible assets of Ukrainian enterprises in the current realities. Research methods. The dialectical method of cognition, methods of statistical analysis and logical generalization were used in the study of the specifics of intellectual capital. Results of work. The essence and specifics of intellectual capital in the interpretation of various scientific schools are described. Intellectual capital, as an economic category and a specific economic object, has come a long way in its development, reflecting the specifics of the evolution of economic relations in human society. The realities of global development of society in modern conditions require an increasing intellectualization of social processes, including economic relations. Intellectual capital becomes the driving force of development of individual states and shapes their global competitiveness. Ukraine, as a country with an economy that is at the stage of formation and entry into the world market, has to pay considerable attention to the development of this form of capital as a factor of international competitiveness. The processes of formation and implementation in the economic activity of intellectual capital in Ukraine are assessed from the standpoint of the impact on it of a significant number of direct factors: the specifics of the workforce; components of intangible assets (intellectual abilities, potential, property and information resources); providing financial and innovative capital; innovations in production. In addition, at the macroeconomic level it is influenced by the following factors: the degree of development of the information environment; the scale and level of infrastructure coverage of the economy; specifics of state economic policy; the level of development of the institutional, legislative and innovation environment; development of scientific and technical, globalization conditions of capital movement. Statistical analysis of the specifics of intellectual capital in Ukraine has a number of problems, as direct information about it is quite small, so we use a system of indirect indicators: investment in intangible assets, estimation of education costs, dynamics of scientific and technical work, degree of innovation, the level of innovation implementation as a factor in building intellectual potential Assessing the current stage of national economic development, we note that it is characterized by the lack of an overall effective strategy for implementing the principles of intellectualization of entrepreneurship. This situation leads to the fact that Ukraine is currently assessed as a third world country, which is focused not on the development of innovative intellectual capital and intellectual economy, but on the resource economy. The result of this situation was that in 2019 in the structure of assets of Ukrainian enterprises, intellectual property products occupy a very small place. capital structure of enterprises of the national economy, the share of intellectual property products is only 0.58% of total assets. Scope of results. Tthe impact of intellectual capital on the level of development of enterprises and their competitiveness remains very small, which negatively affects the overall degree of intellectualization of the national economy.