Intellectual capital as an important factor in increasing the competitiveness of enterprises

The theoretical and practical aspects of the formation and implementation of intellectual capital. The role of intellectual capital in ensuring the competitiveness of domestic enterprises at the present stage of economic development. Indicated by the results of the use of the characteristics of enterprises intellectual capital. Stages of the financial management of the intellectual capital of the enterprise. The prospects for further research in the field of intellectualization enterprises. Substantiated proposals for fuller use of the intellectual capital of domestic enterprises.