The object of research – the process of forming and development of intellectual capital. The goal of research – elaboration of theoretically-methodological propositions and scientifically-practical recommendations of forming intellectual capital, so defining of priority directions of its parts. Methods of research – structurally-logical analysis, statistical analysis, comparison, graphical illustration, questionnaire, estimation of experts, analysis of factors, economically-mathematics modeling. Theoretical result – improvement of theoretical basics of forming and development of intellectual capital of the enterprise. Practical result – introduction of methods of intellectual capital’s calculation and methodical recommendations for forming and development of intellectual capital’s parts in the enterprise’s activity. Scientific novelty: at the first time offered the methods of defining the level of intellectual capital of the enterprise on the basis of calculating the integral index using four groups offactors: the system of pecuniary stimulation, favorable organizational culture, qualification-professional structure of personnel capital, system of information support in the enterprise’s activity; improved methodical approach to realization of the intellectualization of human capital process, that is fulfilled on the basis of realization of the system of management knowledge, with the help of improvement effective-working personnel policy of the enterprise; have further development: structure of intellectual capital’s factors owing to apportionment of socially-economical, in its composition the following elements included: the level of education and professional grounding, the health of population, the level of social infrastructure’s development, the system of work stimulation, the level of technically-economical development of the enterprise; methodical approach for defining the level of social part of intellectual capital on the basis of grounding system of quality indexes and those that can be measuredwith the help of methods of expert estimation, and influence factors that cause social and technical direction of the enterprise; specified: content of notion “intellectual capital”, that is offered to define on the basis of intellectual resources, that are embodied in the totality of scientific, professional and general worker’s knowledge, their experience, abilities and skills, that perform the products of intellectual activity, and can belong to its creator or other subject of management and used with the goal to have extra value, and “social capital” like the part of intellectual capital of the enterprise, that include social connections and relations, norms and values that are recognized, that are helping for interaction in groups and among them, and in using them is possible to receive appointed socially-economical effect; structure of intellectual capital of the enterprise that is formed by: personnel component that includes: education, skills, abilities, health, motivation, professionalism and experience of workers; technological component: totality of objects of intellectual property and intellectual technologies; social component that is equal to social capital; client component that shows relations between enterprise and external contractors. The sphere of application – possible to use the results of investigation on enterprises of industrial sector of economy and in studding separate subjects in high educational establishments.