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ECONOMICS
METHODOLOGICAL BASES OF EFFECTIVE USE OF INTELLECTUAL
CAPITAL Abuzjarova M.I. (Russian Federation) Email: [email protected]
Abuzjarova Maria Ivanovna - Candidate of Economic Sciences, DEPARTMENT OF MARKETING, SAMARA STATE UNIVERSITY OF ECONOMICS, SAMARA
Abstract: the relevance of the problem under study is due to the use of intellectual capital, which is expressed in the accumulated backlog of scientific research and can be realized on the market, and the human potential of research, production and commercial firms, represented by individual employees or teams capable of creating new knowledge and new techniques and transforming them into financial capital or fixed assets. The purpose of the article is aimed at the formation and development of domestic intellectual capital. As part of this research phase is applied a systematic approach to the analysis of intellectual capital and its place in the system of economic relations. Keywords: intellectual capital, innovation, innovative development, systematic approach, reproduction approach, effective use.
МЕТОДОЛОГИЧЕСКИЕ ОСНОВЫ ЭФФЕКТИВНОГО ИСПОЛЬЗОВАНИЯ ИНТЕЛЛЕКТУАЛЬНОГО КАПИТАЛА Абузярова М.И. (Российская Федерация)
Абузярова Мария Ивановна - кандидат экономических наук, кафедра менеджмента, Самарский государственный экономический университет, г. Самара
Аннотация: актуальность исследуемой проблемы обусловлена вопросами использования интеллектуального капитала, который выражается в накопленном заделе научных разработок и могут быть реализованы на рынке, и человеческого потенциала исследовательских, производственных и коммерческих фирм, представленного отдельными работниками или коллективами, способных создать новое знание и новые приемы и преобразовать их в финансовый капитал или фиксированные активы. Цель статьи направлена на формирование и развитие отечественного интеллектуального капитала. В рамках данного этапа исследования применен системный подход к анализу интеллектуального капитала и его места в системе экономических отношений. Ключевые слова: интеллектуальный капитал, инновации, инновационное развитие, системный подход воспроизводственный подход, эффективное использование.
The modern economy is characterized by the increasing role of intangible assets in the economic activities of enterprises, the emergence of the need for the constant introduction of innovations to maintain a stable competitive position of companies.
In modern conditions, intellectual capital includes individual intellectual capital, which is formed within the framework of individual production units, the unity of which at the macro level is the total intellectual capital.
From the point of view of the technological aggregate, the intellectual capital of a nation is the creation by society of certain material and technical conditions for the formation and development of the productive abilities of people.
The development of the country's total intellectual capital is directly affected by such factors as the costs of education, science, culture, healthcare, environmental protection, improvement of
working conditions, investment in production and sales. To exist, intellectual capital must carry out continuous movement, development [1].
The growing role of intangible assets and innovations in ensuring the efficient functioning of companies leads them to re-create themselves, but already in the role of intelligent and innovative enterprises, i.e. enterprises that create their value and form their competitive advantages on the basis of intellectual capital, on the basis of their intangible assets and knowledge.
The use of intellectual capital in the production of goods is associated simultaneously with the transfer of value and its creation, with the increment through the consumption of intellectual resources of living labor.
In relation to intellectual capital, the concept of physical depreciation is absent, as is the case for the material elements of capital. Here various forms of obsolescence are manifested, associated with obsolescence and partial loss of the potential of knowledge.
Within the framework of the cycle of intellectual production, intellectual resources practically do not wear out and do not decrease when used, on the contrary, increasing and developing in the process of reproduction [2].
The reproduction of intellectual capital is a continuously repeating process of renewal and effective management of knowledge, intellectual capital assets based on the systematic updating of knowledge, creative projects.
The essence of the reproduction of intellectual capital is to maintain, accumulate and update the creative intellectual potential of innovative personnel, thereby ensuring the competitiveness and economic growth of the country, the company and its personnel.
In the modern market economy, the main role in innovative development today is played by the intellectual resources of the enterprise, region, and state. This is confirmed by statistics.
The main feature of the innovative type of development is that the center of gravity of social production from material components (production tools, machine tools, machines, materials, physical labor) is transferred to the non-material sphere - information, knowledge, creativity. Mostly it is precisely on these components that labor productivity, the results of production and its impact on the vital functions of society now depend.
Intellectual capital enters into circulation as part of the static and dynamic parts. The meaning of this supplement is that for the implementation of expanded reproduction, a modern enterprise is forced to incur additional costs for the acquisition of resources that previously played an inconspicuous role [3].
Firstly, due to the high complexity of modern production, acquiring labor, the enterprise in the vast majority of cases cannot be limited to the level of specialist training provided by secondary vocational and higher specialized education systems. In this regard, it is forced to incur additional costs to bring the qualifications of workers to the level they need by additional training and subsequent periodic upgrading of their qualifications.
Secondly, in order to retain qualified specialists who were additionally trained at the expense of the enterprise, the creation of appropriate conditions is required to ensure that workers are interested in working in this particular enterprise. This is ensured by the establishment of an adequate system of labor motivation; the formation of a social package, including elements that increase the social security of the employee; the creation of conditions for the development of personal characteristics of workers.
Thirdly, efficient modern production is unthinkable without additional costs for the formation of tangible and intangible assets, significantly expanding the understanding of the means of production and objects of labor.
A feature of the effective implementation of the reproduction of intellectual capital is the unity of the factors of its production and circulation, as well as the interconnection of all stages of the reproduction process.
In the process of reproduction of capital, the transformation of intellectual potential into intellectual capital, which is the foundation for the development of capital in the modern economy.
The stability of the reproduction process is the main criterion for the viability of intellectual capital.
A special feature of the reproduction of intellectual capital is the stability of its carrier to factors of the internal and external environment, which does not occur in the process of reproduction of other forms of capital (financial, industrial, labor).
If we talk about the intellectual potential of the individual, this category characterizes the potential (possibly not yet used at the present time) ability of the individual to solve complex mental problems, moreover, quickly and accurately.
Thus, the intellectual potential provides the individual with the high pace of learning new knowledge, skills and intellectual skills. At the same time, a high level of intellectual potential does not guarantee high labor productivity for an employee who does not have specialized training [4].
Intellectual potential through intellectual activity turns into intellectual capital.
Three qualitative levels of intellectual activity are distinguished:
- the first level - passive, or stimulus-productive, - is characterized by the fact that the individual during the most energetic and conscientious work does not go beyond the set or originally found mode of action, and cognitive activity is carried out due to external stimuli;
- the second level is heuristic, when an individual shows a certain intellectual activity (intellectual activity is not stimulated by external factors and dissatisfaction with the results of activity), analyzes his activity and opens up new, original, more advanced ways to solve problems;
- the third level (the highest level of intellectual activity) is creative, due to which the individual penetrates into the essence of the phenomenon, poses new tasks and solves new problems, and for the sake of studying problems, he is ready to abandon the activity proposed from the outside, starting the activity motivated from the inside.
Two groups of problems of managing the reproduction of intellectual capital can be distinguished - the first group is associated with the formation and development of intellectual capital, the second group is associated with its use and commercialization. Let's consider these problems in more detail.
1. The formation and development of intellectual capital has the following features:
• creative nature, in connection with which large expenditures of a productive and creative plan are required;
• synergistic effect, i.e. the association of employees in solving creative problems is characterized by the effect of synergy;
• continuity - an employee engaged in solving a creative problem does not stop thinking about it after the end of the working day;
• coverage of all structural divisions of the enterprise, since not only the main divisions, but also financial, marketing and other services are engaged in creative activities;
• the need for a large amount of information, since for the solution of creative tasks, complete informational support is necessary;
• dependence on intellectual potential, as the basis for the creation of intellectual capital is the knowledge, creativity and experience of employees;
• dependence on intellectual activity, since intellectual potential is transformed into intellectual capital only through creative activity.
In general, the main factors affecting the formation and development of intellectual capital are as follows:
• political and legal environment;
• the scope of the enterprise, its image, legal form, development strategy, business activity, etc.;
• the level of high technology products of the enterprise;
• relationship of the enterprise with partners;
• production and economic factors (volume of production, its range);
• financial and economic factors (sources of financing);
• information factors (degree of organization of internal information exchange, software availability);
• personnel factors (intellectual potential of employees) [5].
The use and commercialization of intellectual capital are associated with the following areas of concern:
• a wide range of types of intellectual property value (for example, distinguish consumer, market, investment, residual, insurance, liquidation, revalued, depreciation, etc.);
• imperfection of methods for assessing intellectual property, since there are no uniform principles and evaluation criteria, the risks associated with the use of intellectual property (commercial, country, technical, etc.) and the uncertainty factor are poorly taken into account;
• inconsistency of the valuation method with its goals (currently there are three methods for valuing intellectual property - costly, comparative, profitable; the choice of method depends on the valuation goals, which can be commercial (determining the value of the property complex of an enterprise, determining the amount of credit secured by intellectual property, etc.), and non-profit (determining the amount of royalties, determining the amount of tax benefits, etc.).
Thus, the reproduction of intellectual capital is a continuously recurring process of renewal and effective management of knowledge, intellectual capital assets based on the systematic updating of knowledge and creative projects. The essence of the reproduction of intellectual capital is to maintain, accumulate and update the creative intellectual potential of innovative personnel, thereby ensuring the competitiveness and economic growth of the country, the company and its personnel.
References / Список литературы
1. Nikiforova Yu.V. The essence of intellectual capital and its role in the general structure of capital // Economic Sciences, 2015. № 4 (65). P. 177-180.
2. Shchetinin V.P. Human and material capital: community and difference // World Economy and International Relations, 2013. № 8. P. 45.
3. Innovative development: economics, intellectual resources, knowledge management / Ed. B.Z. Milner. M.: INFRA-M, 2016. 624 p.
4. Odintsov S. V. Place and role of the intellectual capital of an enterprise in the modern world // Science and Industry of Russia, 2012. № 10. P. 87-94.
5. Sergeev A.L. Typology of resources of intellectual capital of a company // Economic Bulletin of the RSU, 2005. № 1. P. 59-64.
