Research object: process of estimation of intellectual capital of machine-building enterprises; the purpose of the work: further development and improvement of theoretical positions, development of methodological support and practical recommendations for the evaluation of intellectual capital of machine-building enterprises; research methods and instruments: structural and logical analysis, analysis, synthesis and logical generalization, system approach, mathematical method for constructing a taxonomic indicator of development, additive curtailment, multivariate statistical method of cluster analysis, abstract-logical method, content analysis, multi-factor regression analysis, multivariate statistical method of factor analysis, mathematical tools for processing expert data; theoretical and practical results: a system of indicators of human capital assessment as a component of the intellectual capital of a machine-building enterprise, the difference of which is the grouping of indicators according to the characteristics of employees of the enterprise; methodological approach to the estimation of intellectual capital of machine-building enterprises, the difference of which is the system of estimating indicators for elements of human, organizational and consumer capital as components of intellectual capital, on the basis of which an integral indicator is developed that creates the possibility of definition of the generalized estimation of intellectual capital of machine-building enterprises and their rating for the level of the integral indicator; a methodical approach to the assessment of human capital as a component of the intellectual capital of machine-building enterprises, which, unlike existing ones, involves the implementation of separate units of valuation procedures: 1 block - non-financial evaluation - conducting expert assessment of the company's staff on a 5-point scale based on the developed system of individual and group indicators with their further integration, taking into account their significance; block 2 - monetary evaluation - the definition of the monetary expression of the human capital level adjusted for the integral coefficient of human capital and the level of potential costs for replacing employees of the enterprise; definition of "intellectual capital of the enterprise", which, in contrast to the existing ones, emphasizes the need to take into account the competencies of employees and the possibilities of lawful use of intellectual resources of the enterprise as the basic components of the intellectual capital of the machine-building enterprise in the modern conditions of management; the structure of the intellectual capital of the machine-building enterprise, in which, unlike existing ones, the component of property rights for intellectual property objects is allocated within the organizational capital; methodical recommendations on the use of crowdfunding for the development of intellectual capital of machine-building enterprises, which include organizational and economic provisions of the formation of the company as an infrastructure for the development of investment processes in the area of intellectual capital accumulation in the machine-building enterprises with the participation of private households and businesses; subject and degree of introduction: developments are put in practical activity of PJSC "Turbogaz", OJSC "Kharkiv Plant of Metal Structures", S. Kuznets KhNEU during the teaching of the discipline "Assessment of intangible assets and corporate rights" for students of the educational and qualification level "Master"; sphere of the use: estimation of intellectual capital of machine-building enterprises, educational process.
