У дисертації вирішено проблему розроблення теоретичних положень та прикладних рекомендації щодо управління розвитком інтелектуального капіталу підприємства. Удосконалено понятійно-категорійний апарат та сформовано концепцію управління розвитком інтелектуального капіталу підприємства. Визначено теоретичну сутність та внутрішні протиріччя розвитку інтелектуального капіталу та інструментарій їх діагностики.
Розвинуто методологічні підходи до оцінювання вартості, зношування, самозростання та відтворення, обґрунтовано склад та порядок розрахунку показників стану, кінематики, динаміки, ефективності та відповідності відтворення інтелектуального капіталу підприємства. Теоретично обґрунтовано та практично підтверджено доцільність використання інтелектуального капіталу як основного фактора ринкової капіталізації та дохідності підприємства. Розроблено та практично апробовано методологічні засади оцінювання рівня та резервів інтегрального розвитку, запропоновано та апробовано структурно-логічну модель досягнення цільових установок управління розвитком інтелектуального капіталу підприємства
прикладных рекомендации по управлению развитием интеллектуального капитала предприятия. Усовершенствован понятийно-категориальный аппарат и сформирована концепция управления развитием интеллектуального капитала. Определены теоретическая сущность, внутренние противоречия развития интеллектуального капитала и инструментарий их диагностики.
Развиты методологические подходы к оценке стоимости, износа, самовозрастания и воспроизводства, обоснованы состав и порядок расчета показателей состояния, кинематики, динамики, эффективности и соответствия воспроизводства интеллектуального капитала предприятия. Теоретически обоснована и практически подтверждена целесообразность использования интеллектуального капитала как основного фактора рыночной капитализации и доходности предприятия. Разработаны и практически апробированы методологические основы оценки уровня и резервов интегрального развития, предложена и апробирована структурно-логическая модель достижения целевых установок управления развитием интеллектуального капитала предприятия.
In the dissertation is made a theoretical generalization and the solution to the relevant problem of the development of theoretical methodological and organizational and practical regulations of management of the intellectual capital development of the enterprise is justified.
The conceptual apparatus for managing the development of intellectual capital of the enterprise has been improved. Views on the structure of the intellectual capital of the enterprise are systematized and a classification system was formed, according to which all objects are distributed on a separate basis and under the condition of impossibility of simultaneously attributing the object to several types to several types of intellectual capital on a single trait. Theoretical approaches to determining the development of intellectual capital of the enterprise have been clarified, internal contradictions of development and tools of their diagnostics are defined.
The stages of the intellectual capital cycle of the enterprise, forms and features of its consumption and production are determined. It is shown that industrial consumption of intellectual capital of the enterprise, as a result of a combination of human capital creates the conditions for intellectual activity for the formation of new knowledge as an enterprise resource. The concept of management of development of intellectual capital of the enterprise is formed. This is based on defining the purpose, subjects, objects, principles and functions of management. A key section concept of enterprise intellectual capital development management is identified as diagnostics of its internal contradictions is determined using a set of tools of information and analytical support.
Methodological approaches to evaluation of intellectual capital of the enterprise have been developed, based on the use of market, cost and revenue models. The author's cost model of valuing intellectual capital capitalizes part of the enterprise's running costs, takes into account upgrade and drop-off rates and allows evaluating intellectual capital of the enterprise components. The revenue model involves the valuation of intellectual capital using the capitalization of expected excess profits of the enterprise multiplier. A methodological approach to wear measurement has been developed, self-growth, relative release (cost), and targeted investment, efficiency and reproduction of the intellectual capital of the enterprise. The theoretical approaches are tested on the example of 14 largest machinery enterprises of Ukraine for 2009-2017.
The hypothesis that there is a limit to post-industrialization is substantiated. By modeling the boundary and reserves of post-industrial economic development macroeconomic conditions of development of intellectual capital of the enterprise are outlined. The composition and order of calculation of state, kinematics, dynamics, efficiency and compliance of the restoration of individual components of the intellectual capital of the enterprise indicators are determined. It is justified that the process of deterioration and reproduction of the intellectual capital of the enterprise needs to be investigated by natural units, by cost units and by unit of consumer value, which causes natural, cost and economic reproduction (or reproduction of сonsumer value). It is proposed to formulate the depreciation policy of the enterprise using the indicator of compialence of the cost reproduction. It is theoretically substantiated and practically validated the expediency of using intellectual capital as a major factor in the market capitalization of the enterprise along with traditional factors – profit and book value. It was developed a production function, factors of which are intellectual and material capital. This allowed calculating the average and marginal return the elasticity, the additional need and the marginal rate of substitution of enterprise resources.
Methodological estimation principles of level and reserves of vertical, horizontal and integrated development of intellectual capital have been developed and practically tested. Estimation of the level and reserves of development is made on the example of 14 machinery enterprises of Ukraine. A structural-logical model of achievement of management targets achievement by developing the intellectual capital of the enterprise is proposed and tested. For the purpose of methodological support of processes of development and selection of optimal management measures for increasing the level of development of the intellectual capital of the enterprise it was developed a procedure, which aims at forming the optimal selection from the allowable set of measures and based on: the results of complex analysis of vertical and horizontal levels, and development reserves, the intellectual capital of the enterprise reproduction indicators, the cost-effectiveness of the measures. The Edgeworth-Pareto principle was used to formulate a valid set of measures
