INTELLECTUAL CAPITAL AS A KEY DRIVER OF ENTERPRISES DEVELOPMENT IN THE CONDITIONS OF THE DIGITAL ECONOMY
Authors:   National University of Bioresources and Nature Management of Ukraine, Cherniavskyi Ivan 
Published: February 2025

Intellectual capital was studied as a key driver of enterprise development in the digital economy, risks and reserves of the use of intellectual capital of enterprises were identified, priority guidelines for the formation of intellectual capital were defined and substantiated, and appropriate measures, strategies, and solutions were proposed. The purpose of our research is to clarify the essence, signs and functions of intellectual capital as a source of development of enterprises in the conditions of the digital economy, to identify risks and reserves of the use of intellectual capital of enterprises in conditions of dynamic instability, and to substantiate priority guidelines the formation of intellectual capital for the post-war recovery and development of enterprises in the conditions of the digital economy. Methodology. The theoretical and methodological basis of the research was general scientific and special methods of understanding economic phenomena and processes, fundamental provisions of economic theory, innovation and enterprise management theory, general scientific principles. To achieve the defined goal, the method of deduction was used (for the formation of the logical structure of the work in the interdependence and interrelationship of its constituent parts with the subject, object, goal and tasks of the research), the method of induction (for the formation of general conclusions of the conducted research), the method of scientific abstraction and theoretical generalization – to identify the economic essence of intellectual capital, the dialectical method – to study the evolution of approaches, the method of expert evaluations – to identify trends in the development of the intellectual capital of enterprises, the method of comparison, ranking and hierarchies – to substantiate the priority guidelines for the formation of intellectual capital for post-war reconstruction and development of enterprises in the conditions of the digital economy. Results. Based on the generalization of the concept of intellectual capital, its key features and functions in the conditions of the digital economy are clarified. It was found that intellectual capital acts as a source of development of enterprises in the conditions of the digital economy and becomes a critically important asset for enterprises and plays an important role in their development, as it contributes to innovation, adaptability, flexibility and increased competitiveness. It has been established that the development of intellectual capital on the basis of increasing competences, digitalization, social responsibility and inclusion should be an adequate response to the current challenges of domestic enterprises, which will help to respond adequately and promptly to all surprises based on appropriate management decisions based on forecasts, optimization, new value orientations, justified choice of strategic alternatives. It was revealed that the intellectualization of the activities of enterprises in the conditions of the digital economy is a complex and multifaceted process, which is influenced by many different factors. Factors acting in interaction with each other and risks and threats affecting the use of intellectual capital by the enterprise are considered. Conducted research and surveys of managers and specialists of domestic enterprises made it possible to identify reserves and opportunities for the development of intellectual capital. Practical implications. It is argued that increasing the social responsibility of the enterprise can significantly activate its development, since such a strategy allows strengthening the reputation, attracting new customers and employees, as well as building stable relations with partners and society. Several strategies have been proposed that can help in achieving this goal. It has been established that the formation of an inclusive culture of an enterprise is an important step to intensify its development, as an inclusive culture not only contributes to greater employee involvement, but also provides a diversity of opinions and ideas, which generates creative innovations, additional competitive advantages and increases productivity. Measures have been developed that will help in the formation of an inclusive culture at the enterprise. It has been determined that for the post-war recovery and development of enterprises in the conditions of the digital economy, to increase the intellectualization of their activities, it is advisable to foresee the introduction and use of modern digital technologies and tools for optimizing processes, improving management and increasing efficiency (ERP, SAP, Oracle, Microsoft Dynamics, Salesforce, HubSpot, Zoho CRM, Power BI, Tableau, Google Analytics, RPA, UiPath, Automation Anywhere Amazon Web Services, Microsoft Azure, Google Cloud Trello, Asana, Jira Slack, Microsoft Teams, Zoom Norton, McAfee, Cisco Security, AI, IoT) . The implementation of the outlined digital tools will help enterprises to become more adaptive, efficient and able to respond more quickly to market fluctuations and develop more actively. Value/originality. It has been established that the intellectualization of the company's activities in the digital economy opens up a wide range of advantages and opportunities that can significantly improve its efficiency and competitiveness in the conditions of fierce competition and rapid changes. Based on the conducted research, for the post-war recovery and development of enterprises on the platform of intellectual capital, in the conditions of the digital economy, the priority guidelines are substantiated and the necessary tasks and measures for their implementation are outlined.