Intellectual Capital: Theoretical and Applied Aspect of Use in the Era of Digitalization of Economic Processes

Goal. To investigate the main factors of the growth of intellectual capital at enterprises in the conditions of digitalization. Method. For research, the method of studying and summarizing information and system analysis was used. The results. The article examines the main factors of the growth of intellectual capital at enterprises. The authors of the article single out the main problems and tasks of developing the intellectual capital of enterprises. The authors' well-founded position regarding the directions of development of such an environment of the enterprise, which contributes to the increase of the intellectual capital of a particular enterprise. Scientific novelty. Tools for improving management decisions at enterprises in the context of increasing the intellectual capital of a business entity are proposed. Practical significance. The conclusions made in this article can be used by entrepreneurs for the formation of management decisions in the direction of increasing intellectual capital and their adoption.