Identification and assessment of the components of the enterprise's intellectual capital

Valentyna Semenova (), Oleksandr Litvinov (), Volodymyr Yermachenko (), Vlastimil Vicen () and Edita Hajnisova ()
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Valentyna Semenova: Odessa National Economic University, Odessa, Ukraine
Oleksandr Litvinov: Odessa National Economic University, Odessa, Ukraine
Volodymyr Yermachenko: Simon Kuznets Kharkiv National University of Economics, Kharkiv, Ukraine
Vlastimil Vicen: Bratislava University of Economics and Management, Bratislava, Slovakia
Edita Hajnisova: Pan-European University, Bratislava, Slovakia

Access Journal, 2025, vol. 6, issue 2, 336-356

Abstract: General context: The article investigates the peculiarities of formation and functioning of intellectual capital of enterprises in modern conditions. Objectives: The purpose of the study is to analyse the innovation activity of enterprises in Ukraine and the Slovak Republic, to investigate the essence of the intellectual capital of the enterprise and its components and approaches to its assessment. Methods/Approach: General scientific and special methods of cognition of economic reality; methods of structural and logical analysis; method of detailing and synthesis; comparative analysis were used to solve the defined tasks. Results: The indicators of the competitiveness index of Ukraine in 2023 and the place of certain groups of indicators in the overall rating are considered. The expenditures on research and innovation in GDP are analysed. The formation of intellectual capital in the context of its individual components is studied. The current state of training of skilled workers in Ukraine is studied. The tendencies to reduce the number of educational institutions and the number of trained specialists are identified, which negatively affects the processes of formation of intellectual capital of enterprises. The indicators of economic development of the Slovak Republic are studied. The ranking of Slovakia and Ukraine in terms of innovative development is considered. Negative trends towards a decrease in the innovation rating in both countries in the dynamics of recent years have been identified. Recommendations for solving problems of formation of intellectual capital of enterprises in Slovakia and Ukraine have been developed. The approaches to assessing the intellectual capital of enterprises in the world practice are researched. A system of criteria and indicators for assessing the components of intellectual capital is proposed. Conclusions: It has been determined that the priority for assessing intellectual capital belongs to the criteria and indicators focused on the prospects of strategic development and growth of competitiveness of products and enterprises in sales markets. The article proposes and describes an algorithm for assessing the intellectual capital of enterprise. The indicators of assessment according to various criteria have been determined and the feasibility of their application at domestic enterprises has been proved. Recommendations aimed at improving the processes of identification and evaluation of the components of the intellectual capital of enterprise in order to ensure the growth of intellectual assets of domestic enterprises have been provided.

Keywords: intellectual capital; Human Capital; organisational capital; structural capital; evaluation criteria; evaluation indicators (search for similar items in EconPapers)
JEL-codes: L26 M21 P50 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aip:access:v:6:y:2025:i:2:p:336-356

DOI: 10.46656/access.2025.6.2(6)

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