Chumachenko A. Development of the intellectual capital in tourist enterprises

Object of research is process of development of the intellectual capital of the enterprise. The subjects of research are theoretical, methodological, and practical principles and guidelines for the development of the intellectual capital of tourist enterprises. The study was performed on the basis of use: historical method, method of analysis and synthesis, modeling method, the method of comparison, the statistical method and other Dissertation work is devoted to the further development of the theoretical and methodological foundations and development of practical recommendations for the development of the intellectual capital of tourist enterprises. The scientific-methodological approach to the estimation of the development an intellectual capital of enterprise was developed; it was based on the quantitative estimation of dynamics of structural capital, human resources, consumer capital with consideration of their mutual influence which provides a certain growth in profits. The forecast model of intellectual capital development of tourist enterprise was developed; it was based on the definition statistically significant factors and their forecast of functions that allows you to calculate the future index of development of intellectual capital in the management process a certain factor. The structural-logical sequence of implementation of the specific type of outsourcing at tourist enterprise was improved, unlike the existing ones, it involved the following steps such as: feasibility of outsourcing implementation, selection of the company-outsourcer, installation of the system performance measurement functions outsourced, the appropriate level of management outsourcing, which promotes development of intellectual capital. Scientific research results were used in the activity of the tourist enterprises, namely PE Travel Agency "Azimut", Kherson Bureau of travelling and excursions private joint stock company "Khersonturist", Network of tourist agencies "Feeria mandriv Kherson".