Intellectual capital of an enterprise as a management object

The article discusses some aspects of the management of the intellectual capital of the enterprise. Intellectual capital is given a significant place among other resources of the enterprise. Intellectual capital needs a special management approach. This point of view was first voiced by neoclassical economists in the 1960s. So, M. Friedman defined “humanitarian capital” in the composition of the company’s assets and defined its characteristic features. The structure of the intellectual capital of an enterprise (three-part structure including human capital, organizational capital, social capital), the concept of “intellectual capital of an enterprise, the necessity of forming intellectual capital in modern enterprises and organizations as the most important non-material resource ensuring competitiveness and efficiency are presented. The content of the category “intellectual capital of an enterprise as an object of management” is disclosed. The functions of the intellectual capital of an enterprise, which expresses its essence and importance for the enterprise, are defined...