ВИКОРИСТАННЯ ЗАРУБІЖНОГО ДОСВІДУ В ОБЛАСТІ ФІНАНСОВОГО РЕГУЛЮВАННЯ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ
Journal Title: Економіка і управління - Year 2016, Vol 3, Issue 71
Abstract
The article is devoted to defining, analyzing and researching issues of intellectual capital financing. Determined that the intellectual capital is knowledge that can be converted into the profits globally in the world.Established that intellectual capital is part of the national wealth along with natural resources, fixed assets and working capital. The author emphasizes that knowledge and information by their nature are factors to immaterial nature, but, in practice, they are the driving force behind the development of the intellectual capital, which in turn will allow the company to form an effective strategy for the development of the intellectual capital. The article focuses on the fact that one of the main problems is the lack of funding for the development of intellectual capital at all in most of Ukraine, as well as the lack of understanding of enterprise managers the importance of intellectual capital financing company
Authors and Affiliations
О. Г. Харковина
Keywords
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