The article deals with the management of intellectual capital of the enterprise that is a set of intellectual resources, skills that a person uses for getting profit. Various approaches to the understanding of the management of intellectual capital, and the principles and approaches to building intellectual capital management systems are considered. The principles of human resource management, which are based on scientific, integrated and systemic approaches, are considered. The authors unrevealed the basic principles of the intellectual capital management system, which allow solving the main problems arising in the process of managing intellectual capital at an enterprise. The authors have considered a subsystem of intellectual capital management, which stands out along with financial, productive and other sub systems of enterprise management. The need of organization of developed network is show non which will circulate information within the organization. The chain «information - knowledge - intellectual product - intellectual capital» is highlighted, which management will enhance the effectiveness of both individual units and the entire intellectual capital of the enterprise. The interrelation of the intellectual capital of the enterprise with its innovative activity is considered; recommendations on the analysis of the internal environment of enterprise with the viewpoint of innovative potential are offered.
Management of the intellectual capital of an enterprise is a very complex and responsible activity. The literature presents various approaches to the definition of the concept of «intellectual capital». According to Stewart's definition, intellectual capital (from the Latin. intellectus- the mind, reason, intelligence, mental ability of a person, capitalis- the main, dominant, basic) -is aset of intellectual resources and skills that a person uses for profit . The analysis of the works of domestic and foreign authors shows that at present there are several approaches to understanding the essence of intellectual capital. In a narrow sense, intellectual capital is all the knowledge that an organization possesses and which can be used to make a profit. In a modern market economy, intellectual capital is one of the main factors for the creation and development of a competitive enterprise. Knowledge and everything what is associated with it, has shaped the intellectual capital of the organization. According to Kazakhstan scientists , the high educational level of the population is one of the main advantages of the national innovation system.
Intellectual Capital Management Approaches
Management of intellectual capital includes the management of knowledge, its flow, generation, development, preservation. The main goal of managing such assets isto strive for an enterprise to maintainits competitiveness. The main goal of the creation, development andmanagement of intellectualcapitalaccording to V.A.Dresvyannikov is to ensure asignificant increase in the level ofprofit and efficiency of the company through the formation and use of the necessary knowledge, products and relationships by the enterprise .
The most general definitioncharacterizing the management of intellectualcapital is given by S.V.Pokrovsky .In his opinion, management ofintellectual capital is an action to increase not only its value, but also its effectiveness. The following definition of intellectual capital management process was formulated by the author based on the analysis of literature on the conceptual issues on the intellectual capital management: intellectual capital management isa process that affects certain objects of management, which include: economic actors of the market and structural enterprise units participatingin the processes of functioning ofintellectual capital.The listedobjects of management are regulated with the help of special legal, economic and social tools that allow the effective use and development ofintellectual capital componentswithin the enterprise.
An analytical review of the existing scientific literature on the principles and approaches to theconstruction of an intellectualcapitalmanagement systemin the context of the development of global labor showed the presence of many points of view.
For example, the authors T.Yu.Bazarova and B.L.Yeremina  in their work highlighted three main approaches to the management of intellectual capital in the enterprise: organizational, economic and human- istic. The authors pay special attention to the third approach, often ignoring such important aspects of managing intellectual capitalas interrelation with thecompany'sstrategy, the use of competitivemanagement mechanisms, theachievement of synergies from management within the framework of a systems approach, etc.Their concept is based on the followingprinciples of laborresource management:
- maintaining unity in leadership;
- strict vertical management hierarchy;
- afixed level of the required amount of control;
- maintaining a clear separationbetween the headquarters and the line structure of theorganization;
- maintaining a balance betweenauthority andresponsibility;
- ensuring compliance with the rules of discipline;
- development of a scheme for the subordination of individual interests to the common cause;
- ensuring equal rights toeach hierarchical level of theenterprise, which will be basedon goodwill andfairness;
- motivation of employees toeffectively fulfill theirduties.
It should also be added, in addition to all the above, that the management and development of intellectual property should be based on scientific, integrated and systemic approaches, especiallyin the context of interterritorialredistribution of labor.
The authors  identify the following basic principles on which the management of intellectual capital in an enterprise should be built (see Table).
Table Principles of the intellectual capital management system
The content of the principle, which solves the problem of intellectual capital management
Principles of systematic, comprehensive and scientific issues
The interrelation of the elements of intellectual capital is ensured, the complexity of developing its structure and management methods is reduced, the indicators of the effectiveness of the management system are justified.
The principle of new tasks
This principle will facilitate the selection of the most promising ideas that will be offered.
The principle of the unity of the
Creating a knowledge base within the company, based on this principle, will increase the level of information literacy of employees, a tool will appear to store and account for all components of intellectual capital
Principle of synergy
The principle of nonlinearity allows us to consider the management of intellectual capital from a variety of angles and determine all possible paths of development. The principle of openness will allow to solve problems with the storage and transfer of information among employees
Continuation of Table
The principle of unity of command and collegiality
Based on this principle, it is possible to avoid problems in the distribution of functions and responsibilities, and problems in making the most important decisions.
The creation ofintellectual capital isa constantly renewing process.So, at thebeginning of this process is carried out:
- selection of employees;
- organization of collaboration;
- interaction and exchange of knowledge between employees;
- products ofintellectuallaborare created.
To implementall of this, the enterprise's fundsare spent.
It is followedby the embodiment of intelligentproducts in theproduction of products.Thiscreates surplus value.It followswhenthe productsare realizedas a commodity.Organizationas a result, receives money, which again go into circulation, participating in the process of creating intellectual capital .
The most urgent task in this area is theimprovement of the mechanisms for creatingandusing intellectual capital.When managing intellectual capital, one has todeal with a number of questions:
- to provide investment in the development ofintellectual capital;
- obtaining a certain result with a significantshare of the risk of management decisions inthis area;
- soonerrenewal of the enterprise,due torapid changes in innovationprocesses;
- coordinate thevarious functions involvedin this process;
- issues related to patenting.
In these circumstances, in the case that the strategy of modern organizations should include the development and enhancement of intellectual capital, to solve these issues and improve the efficiency of managing intellectual capital, it is necessary to isolate the corresponding separate subsystem. It is intended to create in the organization the conditions for the full use of existing opportunities for the development of knowledge. Based on the knowledge constant exchange, use suitable databases, the compounds available knowledge, itappears possible achievement of positive result in the area of organizational activity.
A separate subsystem of intellectual capital management, allocated along with financial, production and other under enterprise management systems, is designed to ensure the implementation of a number of tasks.
Firstly, the management of innovationpotential and development of employees.The solution to this problem is the creation and development of knowledge funds;employees of intellectual labor are requiredto perform work on the basis ofparticipation and teamwork.
Secondly, the management of information andcommunication.A necessary condition for the implementation of this taskis the improvement of theinformation processing and informationflow management sys- tem;formation ofinformationbase on the basis of modernsoftware.
Thirdly, the formation of a methodological basis for managing intellectual assets.This task is reduced to the regulation of the activities of various personnelinvolved in thedevelopment of intellectual capital based on the mutual coordination of their activities.
Fourthly, the commercialization of the intelligence ofthemain activein.It is proposed to analyze theoptions for using the results of this activity within the organization and when it is transferred to third parties on a reimbursable basis. Thus, the most efficient use of these results is achieved .
Fifthly, motivation and personal approach. It is necessary to improve the system of motivation and of stimulating the creative activity of employees for continuous reproduction of intellectual capital, thus is required the corresponding attention to thestaff, representingthe main value in the sphere of intellectual capital.
It should be noted that the activity on the development of intellectualcapital is not limited to theaccumulation and augmentation of knowledge, the ultimate goal isthe use of knowledge,obtainingfrom them, thehighest return for the development of theorganization, economy and society.
The structure of enterprise management should provide the most complete return on the knowledge, abilities, capabilities, skills of each employee participating in the process of creation and management andintellectual capital.The distinguishedsubsystem can be formed intoitscorrespondingsubdivision, designedtogive you the necessaryresult when solving theassigned tasks of managing the intellectual capital of an en- terprise.One of the specialists in knowledge management, L.Edvinson, wrote that «it is the structure of an organization that represents whatallows employees who operateknowledge to use their talents as a lever» . Thus, linking the functions of managing intellectual capital with the structure of an organization is an important circumstance on which it depends how effectively the solution of problems in this area will be.It should be noted that in different industries there are certain features for thedevelopment of intellectualcapital.Enterprises function under different conditions, whichpredetermine the priority ofcertain factors in the development of innovative processes for each such enterprise.
So, the enterprisesof agriculture and constructionare in some dependence on the supplier companies, which have a significantpart of innovations.Therefore, the creation ofanintellectual product here is objectivelysomewhat limited.
In industries related to information, such as consulting, design organizations, the mainpoint is the best combination of knowledge with practical activities.This moment is givendecisive importance along with the development ofcommunications .
Management of intellectual capital has the ultimate goal of translating accumulated knowledge and skillsin a material product withmaximumefficiency.The management systemshould influence the process of creating intellectual capital, the realization of knowledge and receive high returns.This shouldguideorganizations in carrying out their activities.
Management of intellectual capital should be based on a number of principles:
- Focuson results.So workersshould focus on the performance of activities, onachieving the goal.In this area, the creative factor prevails in the work of employees, and hereit seems optimal tomanage wider and wider points.
- Decentralization ofdecision making.Thisprinciple is related to the previous one.Awiderfield of activity of ordinary employees implies a greater measure of freedom in decision-making.
- Fixation ofinformation.This principleconsists insystematization of knowledge in databases and extensive use of the latter for the development of intellectual capital.
- Coordinating theprocess.The essence of the principle isin regulating the activities of various functional units to achieve results in thefield of intellectualcapital management.According to this principle, the interactions ofvariousdivisions areenhanced, and the coordination process itself is not discrete, but continuous.
Anotherof the significant moments in the managementof the intellectualcapital is the measurement ofitsmagnitude, as well as its accounting. Thistask is difficult, since the sphere ofintellectual capital is not quiteordinary;covers many components, the magnitude of the influence ofwhich on the position of an organizationis strongly dependent on their skillful application .We also note that this area is muchless diverse inrestrictions and thresholds associated with sales, costs, etc. In this area, it is much easier to achieve high dynamics of the relevant indicators.Speaking about thecost measurement of this capital, it is necessary toproceed from the possibilities of usingappropriate resources and the final intellectual product.Creation costs should not be decisive here.Measuring and reporting factorof intellectual capital playso large a role in strengthening the competitive accessbusiness position in the market.
Intellectual capital, knowledge is involved, if not in all areas of the organization, then in a largepart of itandexactly.Managing thisknowledge has manyaspects and nuances, each of which can significantly affect the state of theorganization.Therefore, intellectual capital management should be considered as part of a separate strategy.So organizations that highlight such a strategy and rely on it in their activitieswill certainly achieve more effectivemanagement of the enterprise as a whole, will be able to combine andsynthesize all sorts ofavailable resources with knowledge and ideas and will get high returns and results.
Based on all of the above, it is possible to form anidea of the strategy of anenterpriseaimed at the development of intellectualcapital.Speaking about the company's strategy in this area, it should be noted that this capital should be managed as a complex, proceeding from system positions, and not its scattered parts.
It is also necessary to organize a developed communication network through which information will also circulate. This is necessary to improve and accelerate all the processes of development of intellectual capital, as well as to filter information and present it in the necessary form for users. All processes related to the reproduction of intellectual capital should be managed in order to improve them, increase their effectiveness (both intra-company processes and those affecting external actors).
It is important to highlighted the chain «information – knowledge – intellectual product – intellectualcapital» (see Fig.). The activities of an organization can be presented in general terms, and for the development of intellectual capital it is necessary to move from link to link along this chain with maximum efficiency. And intellectual capital management is designed to improve the quality of the link itself, to improve the links and to get a good result in the end. So, in the beginning, the information should turn into the so-called actual knowledge for workers, i.e. to provide a certain value. Then, with the help of this knowledge, ideas, developments and intellectual products are developed. They should be generated finally in intellectual capital.
For the intellectual capital management on an ongoing basis in the organization, for the relevant processes to be carried out on a systematic basis, it is necessary to make these processes continuously renewable. From this it follows that innovation processes, and innovation activity foresees the need for the development and management of intellectual capital. In this regard, we consider some aspects that are the basis for innovation activity. It is difficult to imagine how innovations, new products will be created in the framework of normal operations. Operational activities are designed to ensure the implementation of other currenttasks. These tasks are quite typical, and from time to time a set of operations is repeated, which differ little in both complex and in particular, both in the objectives and in the methods. And to solve the stated problems it is necessary to bring them beyond the boundaries of this activity. Tasks must be formed in the project. Using this tool identifies opportunities that do not find a place in the usual approach to the organization of activities.
However, the innovative processes brought out a number of requirements as to the «input» of the organization, and to intra processes of the organization, for the purpose to receive innovative product on the «output».
So, among other things, we can highlight:
1) resource changes: new raw materials, technological equipment; new qualities of the labor process;
2) changes in the management mechanism: new ways of management; new connections in the system of management and organization as a whole; coordinated activity of all processes; the maximum approximation of the timing of «output».
Evaluation of the effectiveness of managing intellectual capital can be carried out by measuring indicators of innovative activity of an enterprise. For this, a complex of indicators is often used:
1) cost indicators:
- share of R&D costs;
- share of costs for the acquisition of patents, etc.;
- dynamic indicators of the innovation process:
- the duration of the production cycle of the new product;
- the duration of the development of a new product;
- indicators characterizing updatability:
- the number of implemented innovations in the processes and product;
- the share of production produced over two years or more;
- the number of new technologies for implementation;
- structural indicators:
- number of R&D personnel;
- the number of units engaged in technical and scientific research and their composition;
- time period, from the firm's awareness of the purchasing need for a particular product to its introduction into the market.
Intellectual capital is key to enterprise innovation. It largely determines the ability of the enterprise to solve problems in this area. Thus, intellectual capital is the starting point for innovation. Innovations can be
said to be a kind of continuation of intellectual capital. So according to the state of innovation potential, we can conclude about the effectiveness of managing the intellectual capital of an enterprise.
It is necessary to analyze the internal environment of the enterprise from the standpoint of innovation potential:
- formulated the characteristics of all components designed to implement innovative goals; characteristics suggest both quantitative and qualitative;
- the difference between the actual and standard values of the indicators is determined;
- based on the SWOT-analysis, measures are formulated to change the innovation activity of all components of the processes.Thus, the internal system is characterized, on the one hand, by resource indicators, and on the other, by functional ones. The first group of indicators correlates with the potential of an organization, that is, its resources in a broad sense. Such parameters are characterized by wear, safety margin of technical components, personnel and financial opportunities. The second group of indicators characterizes the efficiency of using the available opportunities.
Analysis of the innovation activity of an enterprise is carried out in accordance with the following set of actions:
- consideration of the effects of the management system;
- monitoring of environmental parameters;
- accounting for the state of internal parameters;
- identification of a parameter with a negative state;
- identification of the relationship between the indicator with a negative state and other parameters;
- assessment of the potential in the innovation sphere .
So, there is an important relationship between the management of the intellectual capital of the enterprise and innovation activities.
Summing up, it can be noted that intellectual capital is a versatile phenomenon that is emerging as a result of the interaction of human, organizational, emotional capital and capital relations, which leads to the acquisition of new knowledge and increased innovation at all levels of the economy.
Intellectual capital is crucial for the development of any enterprise, as it includes the employees and the knowledge they possess. It is important for an enterprise to ensure the preservation and reproduction of intellectual capital in order to ensure long-term competitiveness. Management of intellectual capital is aimed at its development. So, according to the dynamics of its elements, the results achieved can, to a certain extent, judge the effectiveness of the enterprise as a whole.
Management of intellectual capital should be based on an appropriate strategy, since its elements are key to strengthening the position of the enterprise in the market. Effectively organizing intellectual capital management activities is possible with the allocation of the corresponding subsystem.
This will allow you to optimize all the necessary processes and accumulate everything you need to get a result in a given period of time. It is also necessary to take into account that all these changes will require changes at the «entrance» of the organization, in its mechanism. Only in this way and thanks to this can intellectual power be turned into a driving force.
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