ON THE ISSUE OF INTELLECTUAL CAPITAL OF THE ENTERPRISE
The article deals with the effective and rational use of "intellectual capital", a new form of capital, which replaced the concept of «human capital”. At the moment, this category is not defined and sufficiently mobile, its functions, features of formation, mechanism of implementation and protection of intellectual property are not investigated. The authors highlight the features of intellectual capital, structure, methodology of evaluation of management work and ways to improve the efficiency of business through the development of socio-economic and labor relations. Having systematized the views of scientists in the study of management training of employees as an economic category, the interrelation of theories and approaches in which the key element is the qualification of the employee was revealed. Informing about professional competence of the worker, it is noted that the concept of expansion of volume of knowledge is replaced by the concept of their updating and deepening during all period of professional activity. In addition to this objective factor, there is also a subjective one-the need for continuous expansion of knowledge which inherent in real professionals. The authors conclude that the analysis of the category of "intellectual capital" and the rationale for its formation, depending on the stages of the life cycle of the enterprise will improve the efficiency and effectiveness of modern business.