DEVELOPMENT OF THEORIES AND CONCEPTS OF INTELLECTUAL CAPITAL MANAGEMENT OF THE ENTERPRISE

Abstract

The article defines the influence of the evolution of theories and concepts of staff management and the development of the enterprise's intellectual capital. Intellectual capital is considered as the main resource, ensuring the unique competitive advantages of the enterprise. Knowledge is the main value of the enterprise in the conditions of technoglobalism, globalization and systemic crises. The development of scientific views, theories and concepts on enterprise staff management and the understanding of the influence of the quality of the employee's work on the final result of the enterprise's activity were analyzed. The role of man in the formation of economic relations of society was studied by such scientists as Aristotle, A. Smith, S. Fourier, Henri Fayol, F.-V. Taylor, M. Weber, the importance of human knowledge, skills, and talent in increasing production volumes, product quality, and sales volumes. Xenophon emphasized that the quality of production depends on the skills, abilities and qualifications of the craftsman. The views of scientists on the concept of "intellectual capital of an enterprise" have been considered, the concepts and theories of intellectual capital management have been studied, and scientists divide them into the following main groups: the first group – the concept of using the human factor in production; the second group – the theory of human resources; the third group is the theory of human capital. The basic principles of enterprise staff management are given. It is emphasized that professional skills and knowledge, education are the most valuable capital that an employee transfers to the production process, and the resource of this capital does not decrease over time, but increases. The author's definition of the concept of "intellectual capital of the enterprise – knowledge, abilities and skills of personnel that can be assessed, they bring additional income in the form of net profit of the enterprise" is proposed. It is emphasized that satisfying the needs and desires of the employee affects the growth of the economic results of the enterprise (sales volume, net profit, profitability of own capital, turnover of assets, creditworthiness and liquidity of assets). It is emphasized that the company's staff, their skills and knowledge are the main resource for ensuring continuous functioning, development, stability of activity and the formation of a number of advantages over competitors.