FORMATION AND DEVELOPMENT OF INTELLECTUAL CAPITAL IN THE MANAGEMENT SYSTEM OF HUMAN RESOURCES OF THE COMPANY
It is scientifically grounded that the relevance of the problem under investigation is due to the growing role of intellectual capital of companies in the modern digital economy. The role of human capital in its development is analyzed. The peculiarities of human capital as an element of intellectual capital are revealed. An approach to managing human capital on the basis of the proposed hypothesis about the heterogeneity of its structure is developed, including the standard ("routine") and "creative" components, whose contribution to the intellectual capital of the company varies significantly. Particular attention is paid to the formation and development of human capital in the system of human resource management. It is noted that the direct relationship between the company's intellectual capital and the human resources management system is realized through the formation of the company's human capital. It is established that in the modern science the five basic integrated elements of the human resource management system are generally accepted, which are interrelated and considered in sequence: selection, adaptation, evaluation, training and development, staff motivation. The role of the human resources management system in the processes of formation and development of both individual elements of intellectual capital and intangible assets of the company is shown. A new concept for many managers is considered - "staff involvement", which was given special attention in business practice. It is indicated that the formation of organizational capital of the company, as a structural element of its intellectual capital, is directly related to the processes of formation of human capital. It is concluded that the system of personnel training and development deserves special attention in regard to the formation and development of client capital. The directions for further research are formulated