Author(s): Olekcii Tohochynskyi, Oleksandr Oliinyk, Viktoriya Anishchenko, Olha Rembach, Olekcii Sheremeta
It was determined that the objects of formation of the intellectual capital of an enterprise are human, information, managerial and client capital, without which the existence of an enterprise on the market is impossible. As a result of the study, it was established that there is a relationship between all the components of intellectual capital, the result of their interaction is a synergistic effect, which allows an enterprise with a high level of intellectual capital to receive additional benefits and super-profits. The existing methods of intellectual capital assessment are analyzed and peculiar scientific and methodical approach is proposed, providing for a comprehensive assessment of all components of intellectual capital and the calculation of the integral index.