Development of the intellectual capital management system of a holding

Abstract

Objective: to define and justify the efficient system of intellectual capital management. Methods: dialectic method, determining the study of phenomena in constant development and interaction, as well as methods of situational, dynamic and factor analysis. Results: The features of managerial functions implementation are systematized in relation to the intellectual capital of a holding. The features and problems of forming the intellectual capital management system are viewed concerning the managerial functions and types of intellectual capital of the certain holding. The results of approbation of the technique of the complex intellectual capital development index of a holding served as a basis for increasing the efficiency of the intellectual capital management system. Scientific novelty: The definition of “the intellectual capital management system of a holding” is given. The technique is elaborated for calculating the complex index of the holding intellectual complex development, which is necessary for estimating the pace of the holding intellectual capital development in dynamics. The suggested index allows to generally define the trends of the intellectual capital changes and elaborate the recommendations for improving the managerial system in the holding. Practical value: The opportunity to optimize the intellectual capital management system of a holding, to find reserves for further increasing efficiency and to elaborate recommendations for its improving.