Intellectual capital structure and its role at the enterprise's innovative development
K.V. Kovtunenko,
канд. экон. наук, доц., Одесский национальный политехнический университет (Украина, г. Одесса, пр-т Шевченко, 1; e-mail: dmitrij-kovtunenko@yandex.ru)
Аннотация. Определена сущность и структура интеллектуального капитала. Через связь интеллектуального капитала с интеллектуальным потенциалом определена роль интеллектуального капитала в процессах инновационного развития. Предложена структурно-логическая схема формирования интеллектуального капитала.
Abstract. The analysis effected considers the existing definitions in respect of intellectual capital essence both to restricted and wide extent. Determined are the intellectual capital components bearing the systematic consistence character: intellectual resources; intellectual potential and the intellectual capital properly. The interrelation between intellectual capital and the intellectual potential is used to retrace the intellectual capital's role at the innovative development processes. Suggested is the elaborated structural logical scheme of intellectual capital forming.
Ключевые слова: интеллектуальный капитал, интеллектуальные ресурсы, интеллектуальный потенциал, инновационное развитие предприятия.
Keywords: intellectual capital, intellectual resources, intellectual potential, innovative development of en-
terprise.
When considering the industrially matured countries of the globe economies evidently observed is the essential necessity for those states' innovative development. That international experience background with due regard to the domestic economics' specificity served to elaboration in 1999 the conception of scientific technological and innovative development of the Ukraine on the innovations-based progress' way; that conceptual foundation has been further elaborated in the framework of the Ukraine 2010-2020 innovative development strategy under globalisation challenges project. However, the European innovative table still refers the Ukraine among the low innovation activity countries group [1]. Such a circumstance is primarily due to both national industrial enterprises' low innovative potential and low innovative activity development level, these representing the whole innovations-related activity sphere components.
The innovative activity represents a prerequisite for every economical branch progress. Providing backgrounds of intellectual capital forming is the basis for innovative activity, and that capital efficient use issues are in direct relation to the commercialisation aimed onto profit gaining.
The increasing role of intellectual capital as the innovative development factor involves its specificity that capital being one of top priority management objects. Therefore the intellectual capital management problems do bear the utmost urgency for both the country in the whole and all economical activity classes' entities as namely the intellectual capital level predetermines their competitive rank and competitive advantages.
Researched object hereto relates to studying the intellectual capital nature and essence, investigating into approaches of its' forming and defining the intellectual capital role at the industrial enterprise's innovative development processes. .
The intellectual capital (IntCap) concept has been initially introduced into scientific terminology in 1969 by the economist J. K. Galbraith [2] thus further used to define a new kind of capital represent-
ing the individual's intellectual activity and the intellect as a capital resource.
This concept became prevalent in economical theory and practice beginning from the early 90ths of XX century. Thus the period starting in 1990 to nowadays is determined as a new stage in intellectual capital and knowledge management sphere development [2].
The crucial role in elaborating the intellectual capital theoretical grounds is attributed to such eminent scientists as K.Bekker, D.Bell, P.Drucker, L.Edwinsson, I.Roos, M.Castells, R.Reich, T.Sakayia, K-E.Sveiby, T.Stuart, M.Malone, P.Pilzer, O.Toffler, L.Thurow, S.Huntington, T.Schultz, F.Fukuyama and al.
Essential contribution into development of intellectual capital forming' methodical principles is brought by the Ukrainian scientists: L.I.Abalkin, N.L.Gavkalova, V.M.Geietz, O.I.Datsyi, M.S.Doronina, O.V.Kendiukhov, A.M.Kolot, O.B.Butnik-Siversky, V.V.Onikienko,
D.P.Boginya, M.I.Dolishny, S.M.Illyashenko, V.I.Kutsenko, O.V.Krysalny, N.D.Lukyanchenko,
O.M.Onischenko, P.T.Sabluck, V.P.Sytnyk, A.A.Chukhno, P.M.Tsybuliov.
Meanwhile, despite of huge scientific collection of researches considering the intellectual capital problematic field, still unresolved are the problems of defining the intellectual capital essence and components and, consecutively, its efficient management tools.
In 1990 T.Stuart gave a definition of «Intellectual capital» [3,4] exposing that capital as an integral knowledge of a company's employees, serving to create that company's competitive advantage at the market. A deep research into the intellectual capital essence and nature effected by O. Butnik-Siversky [5] describes the intellectual capital as "a species of capital characterised with respective capital indices but at the same time representing its own and unique (characterising namely the intellectual capital) specificity and peculiarities. The extreme complexity of nature and multi-vector aspects' appearance appropriate to the intellectual capital
Journal of Economy and entrepreneurship, Vol. 7, Nom. 6
K.V. Kovtunenko Intellectual capital structure and its role at the enterprise's innovative development
are in due relation to its operation mechanism. The intellectual capital embraces therefore the product of mental work, intellectual labour, the creative activity product". The intellectual capital basis relays upon the intellectual property grounds. As an economical category, the intellectual capital is subject for considering from the viewpoint of contributed paid-in intellectual property, whose circulation involves bringing much value at the expense of added value. Pure intellectual product by its nature represents a created or bought intellectual product characterised with its cost value, objectified and identified (separated from the industrial entity); it is held by the enterprise (economic subject) with the aim of probable profit (added value) gaining. The Intellectual property cost estimate is embodied into intellectual capital, objectified and identified from the viewpoint of created or bought intellectual product, qualified as having acquired the intellectual property right
[5].
In such a way the intellectual capital notion is used both as restricted and wide-extent concepts
[6]:
- Ina narrow sense the IntCap notion embraces the enterprise's assets representing its personnel's knowledge integrity and that knowledge result embodied into other uncountable assets: the enterprise's internal structures, the clients' capital;
- In a broader sense the IntCap notion refers to all the enterprise's uncountable assets, including these ones never representing the intellectual activity results.
Most colleagues use to to define the IntCap departing from its structure, ibid as a totality of certain components (values, intellectual resources, intellectual assets). Several economists tend to consider the IntCap from the position of its components' use result and influence onto the enterprise activity parameters (competitiveness, development, value increase etc).
Therefore we found convenient to evolve two key approaches to defining the IntCap category: 1) structural, based onto considering the IntCap as its components' integrity; 2) result-spotting, which departs from estimating the IntCap as a result, ability to improve the enterprise performances and to augment its competitive advantages.
Generalising the afore exposed we arrive to conclusion that the intellectual capital concept is characterising the enterprise's intangible and uncountable assets representing the intellectual knowledge, in other words are inseparable from that knowledge bearing employees, and the knowledge embodied into the intellectual activity results (structures, intellectual property, relations with the clientele, company image, business activity and reputation, experience, creativity etc), at that indifferent is the factor of such asset being bought from a third part (ex.g., a patent licence), either it was created inside of using enterprise, as the main feature herein refers to the fact that assent representing an intellectual activity result.
Today the intellectual capital is no more associated to exceptionally intangible assets or solely the intellectual property objects' value either only the employees' knowledge. Its' nature revealing definitions accrue the emphasis onto its role at economical transformations and development, enterprises' innovative activity, forming and use of intellectual and innovative potential.
Экономмка u npeflnpiiHiiMaTenbCTBO, № 6, 2013 r.
Along with the concept progressive development the intellectual capital notion reveals its' more complex and sophisticated character that involved some fractural concepts arrival these ones being the integral doctrine satellites: the intellectual assets, intellectual resources, intellectual potential; last decade more and more often the economists use these terms serving to numerous scientific debates on the matter.
Predominantly, the intellectual potential is considered as the opportunities and capabilities accessible to a natural subject (at a separate individuality level), either as the opportunities created using the enterprise's intellectual resources.
Under circumstances of innovative and intellectual orientation of economics the industrial enterprise innovative potential embodies the integrated totality of material and intellectual potential, including all the available from among the e
Для дальнейшего прочтения статьи необходимо приобрести полный текст. Статьи высылаются в формате PDF на указанную при оплате почту. Время доставки составляет менее 10 минут. Стоимость одной статьи — 150 рублей.