摘要：The analysis of approaches to the definition of the essence and the nature of the intellectual capital wascarried out. By the results of the analysis it was established that research on the intellectual capital used to baseand is still basing on various approaches: resource, process, structural, terminological, functional. The economic contentand value of the intellectual capital for an enterprise in the course of formation of additional cost was described.Despite its non-material form the intellectual capital is actively involved in production processes of an enterprisewhich creates additional benefits. It is explained by flexibility and high level of adjustment of the intellectual capital toenvironmental conditions. Besides, the problem of determination of the carrier of the intellectual capital in thecontext of effective management of processes of its emergence was considered. The quality of knowledge, skillsand professional qualities of certain workers constantly changes under the influence of production need. It formsa steady understanding of the uniqueness of the intellectual capital as a highly productive resource. Moreover,latency of the intellectual capital and apriority of its existence at all enterprises turns it into a powerful productionpotential. Besides, attempts to consider this form of capital as a reserve for increasing the efficiency of functioningof industrial enterprises and their competitive advantages were made. The analysis of theoretical views of theessence and structure of the intellectual capital made it possible to define its most important components. Methodologicalbases of its formation and using it within an enterprise were defined.
关键词：intellectual capital; efficiency increase; structure of the intellectual capital; human capital; client;capital; added value
