Intellectual capital and potential of the enterprise. Approaches to improving the conceptual device

The paper analyzes scientific works in terms of the terminology and structure of the intellectual potential and intellectual capital of an enterprise, which revealed a significant difference in approaches and definitions, which makes it difficult to develop recommendations and suggestions for improving the efficiency and competitiveness of the real sector of the Russian economy. Conducting research and analytical work, as well as planning innovative development of enterprises, requires the development of an adequate conceptual framework in this area. The authors, based on previous studies and classical economic theory, clarified the definitions of intellectual capital and intellectual potential, proposed measures to increase the efficiency of using the intellectual potential of an enterprise.