摘要：It is proved that there are many methods for measuring intellectual capital, and only their combination will lead to the most reliable data. It was determined that the intellectual capital of the enterprise is derived from intellectual resources, where resources acquire the form of capital when used and create a specific product. Therefore, the primary basis of the innovative achievements of the enterprise is intellectual resources. Outlined key characteristic features of the model helped confirm its innovative character. As experience in managing the intellectual capital of enterprises shows, the competitiveness of the latter primarily depends not on the financial and material resources it controls, but on the result of using intellectual capital, which leaves its mark on its reflection in annual reports or in separate statements of enterprises.
