Distinctions between owned and intellectual capital of the enterprise
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
The article analyzes the differences between own and intellectual capital of the enterprise, discloses the concept and essence of these economic categories, their features are revealed. The classification of own and intellectual capital is presented, as well as the interdependence revealed, which determines the further prospects of research of this issue. It has been established that the structure of intellectual capital includes such factors as human capital and structural capital, but its own: authorized capital, share capital, additional capital, reserve capital, retained earnings, unpaid and withdrawn capital. The nature of capital and its essence have been an economic thought for centuries. At the present stage of economic relations, a large number of types of enterprise capital are distinguished, which is the most important economic category, but the leading role in the economic activity of many enterprises is played by its own and intellectual capital of the enterprise. For example, in a newly created enterprise, with the definition of capital requirements and the attraction of the necessary financial resources, the process of production and sales of goods and services (in services) begins at a level that will allow the proceeds of production, made without interruption, to continue production in the course of performance. Investors need to get reliable information about how the company's capital looks: for what purpose and where it is used, how much money has been invested, as well as the return on capital. The category of intellectual capital was strengthened in the information phase of economic development due to the desire to more fully consider the main factors of production along with other types of capital. It is assumed that the implementation of the intellectual capital management system will provide information and analytical basis for practical problems of strategic development of the enterprise. In turn, equity capital is a prerequisite for the creation and operation of each legal entity.
Authors and Affiliations
Yuliia Viacheslavivna Shtyk, Oleh Serhiiovych Teslenko, Pavlo Serhiiovych Baranets
Keywords
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