ASSESSMENT OF INTELLECTUAL CAPITAL OF AN ENTERPRISE AT DIFFERENT STAGES OF ITS circulation

The post-industrial society, which is being formed in most developed countries, determines the success of the enterprise management system by the level of productivity of knowledge use: they are forced to look for new management paradigms that will focus on the dissemination of information, knowledge, improvement of key competencies, development of knowledge and skills of employees, support for intra-organizational training and adoption of new management decisions. Modern intellectualization processes have contributed to the acquisition of intellectual capital status as one of the most important factors of competitiveness and further development of enterprises. All of the above determined the relevance of the search for methods for assessing the intellectual capital of an enterprise at different stages of its circulation, the results of which should become an information base for effective management of intellectual capital in order to ensure innovative development of the enterprise and the national economy in the context of the formation of a knowledge economy and the transition to a post-industrial society. The article examines the content and proposes indicators for assessing each stage of the enterprise’s intellectual capital circulation. At the first stage of the circulation, the level of intellectual capital and its components acted as an assessment indicator. For its calculation, a balanced scorecard is proposed, including 25 financial and non-financial indicators for four components of the enterprise’s intellectual capital: human (personal), social, structural (organizational) and consumer (client) capital. The use of the analytic hierarchy process (AHP) for assessing the level of an enterprise’s intellectual capital using the proposed system of indicators is substantiated. A hierarchical model and an assessment algorithm based on the AHP are presented. At the second and third stages of the circulation, it is proposed to evaluate the financial efficiency of using intellectual capital and its components using the MVAIC method. The evaluation methods were tested at three industrial enterprises, and general recommendations for improving the management of intellectual capital of enterprises are to formulated.