S. Illiashenko, J. Chen, J. Zu, G. P. Ten, D. Ploumen, F. Hankok, T. Hausel, S. Nelson,
K.-E. Sweibi, L. Lihonenko, O. Sobko and others. Undoubtedly agreeing that the
methodology for assessing the IC is extremely important and the introduction of
monitoring IC will enhance confidence in the entity, popularize the company in the
financial market, expand its capabilities, the variability of modeling its development
strategy [42, p. 91], attention should be paid to the lack of scientific research related to
the solution of accounting problems of IC components management, including IR as a
result, which confirms the availability and efficiency of IC management.
In general, agreeing that: "In essence, the intellectual capital of an enterprise is a
combination of economic relations involving entrepreneurs and employees who are the
owners of the carriers of individual intellectual capital in the search, transformation,
enrichment and diffusion (transfer, dissemination) of knowledge, generated by
intelligence and which, in the process of functioning, participates in the processes of
formation, distribution and redistribution of value added created as a result of the
operation of intellectual capital" [42, p. 37] we should note that the newly created added
value will include the employer's income, which created certain conditions for the
search, conversion of knowledge, - the source of added value as well as the income of
the employee, - the owner of the individual ICs, the size of which should directly
dependent on the received by management subject competitive advantages. It is also
worth noting that in the absence of one of such entities, a hired employee in such
economic relations, the ground for recognition of IC is lost. In our opinion, only the
possession of intellectual property, the use of intellectual property, the sale of
intellectual products previously acquired by their developers do not provide the right,
and therefore the grounds, to identify as part of the total capital of such an entity of the
IC.
So, summing up the review of the economic essence of the IC and its components,
we conclude that the latter is simultaneously a productive resource and the result of
economic activity that generates / increases income through the use or sale of the
created intellectual product. The main component of IC is human capital - hired
workers who have high intelligence and use it to increase the profit of the entity.
Under conditions of uncertainty, any enterprise is struggling to prolong the life
cycle, which cannot happen without development, which, in turn, is possible due to
intelligence. Consequently, intelligence, as a prerequisite for the emergence of IC,
under the conditions of its appropriate using can bring IR. In our opinion, the IC in
better or lesser value estimation is available in the structure of the total capital of any
entity that, in the conditions of competition, has a tendency to increase profit.
The analysis of the essence of the composition of the IC allowed to conclude that
hired workers are the source of IR - "production resource of intellectual origin, which
generates intellectual added value..." [42, p. 40]. Proceeding from this, IR is a surplus
for an "intellectual" employee whose performance will also bring an income for the
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