Table 2 Approaches to the definition of the concept of "intellectual capital"
Authors
The essence of the approach
Works
"Production" level (enterprise, organization, firm, company)
T. Stuard
This is the sum of everything that the company's
employees know and what gives the company a
competitive advantage in the market: "accumulated
knowledge", "intellectual material", "patents, processes,
management skills, technology, experience and
information about consumers and, the promoters.
Combined together, this knowledge constitutes intellectual
capital"
Brainpower, 1991,
Intellectual Capital. A
new source of wealth
organizations, 2007
S. Аlbert
K. Bredly
This is the process of transforming knowledge and
intangible assets into useful resources, advantages for
individuals, firms, nations
The Impact of Intellectu- al
Capital, 1996
K.-E. Sveibi
These are intangible assets of the company, consisting of
the competence of employees, internal and external
structure of the company. The competence includes
mental knowledge, abilities, accumulated experience, and
education. The external structure is oriented towards
relations with customers and suppliers; this is the
company image, trademarks, product recognition.
The internal structure is focused on maintaining the
organization and includes patents, copyrights,
databases, administrative systems, innovations
The Intangible Assets
Monitor, 1996, 1997,
2001
Methods for Measuring
Intangible Assets, 2001
U. Bukovich,
R. Williams
This is the sum of the knowledge of all employees of the
company and / or the instruments of the organization that
increase the aggregate of knowledge, i.e. all that provides
economic competitiveness
Knowledge Management:
A Guide to Action, 2002
Т.U. Feskova It represents the totality of knowledge of all employees of
the company, ensuring its competitiveness: special
knowledge, skills, training, intuition, know-how, computer
networks, skillful establishment of business ties and
exchange of experience between the firm and consumers
of its products, trademark and business reputation firms
Intellectual capital: the
concept and main forms
of manifestation
А. Оrlov
This is the intellectual component of companies, including
professional and other knowledge, experience, skills,
business reputation, information, business connections,
image, intellectual property - in short, everything that
allows you to create values
Intellectual capital of the
company as a
management tool (the
idea is the basis of
intellectual capital), 2003
Specialists of
the
international
complex
organization –
OECD
This is the economic value of two categories of intangible
assets of the company: organizational (structural) capital
and human capital. The first includes its own software
systems, the organization of distribution and networking,
distribution channels and supply. The Cheka refers to
internal (personnel) and external (buyers and suppliers) in
relation to the organization of human resources
www.oecd.org
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