The dissertation is devoted to the study of theoretical and methodological, methodical and practical aspects of the intellectual capital formation at construction enterprises, the concept of intellectual capital, its definition as the economic category, structure analysis.
The paper critical analysis of theoretical achievements of scientific directions and schools regarding the content, forms of expression and the role of intellectual capital was carried out, the essence, structure and functions of intellectual capital as an economic category determination of its characteristic features, similarities and differences with other forms of capital, in particular physical capital was formulated. It has been established that main prerequisites for the emergence of the concept of intellectual capital are socio-economic changes in society, due to scientific and technical progress, namely, profound qualitative and qualitative transformations in the structure of production forces.
The choice of sources of intellectual capital financing in the Ukrainian economy is grounded, taking into account the phases of its reproduction and the risks of intellectual activity. As a result of the study, theoretical and practical recommendations aimed at reproduction of intellectual capital, introduction of new knowledge, innovative technologies, creation of intellectual property objects, development of human capital are formulated. The method of the integrated assessment of the state of intellectual capital at the level of entrepreneurship as an open economic micro-system is developed.
The content-algorithmic basis for the formation and use of intellectual capital of construction enterprises has been improved. In the paper it is proved that accumulation of knowledge in the form of new technologies, innovative projects, various inventions, which increase the efficiency of management, depends on the choice of institutions, the level of their formation and efficiency.
The formation of the initial data for the study of the quality of the use of intellectual capital of construction enterprises in the environment of their functioning is performed. Using correlation-regression analysis, a positive correlation was found between the level of development of the intellectual capital of the national economy and the degree of innovation of the country's economy.
The significance of the results of the dissertation for science is to determine the methodological basis and the modern format of movement and transformation of the intellectual capital of construction enterprises, and identify the directions and factors of the use of intellectual capital as imperatives to increase the competitiveness of construction enterprises.
The significance of the results of the dissertation for practice is determined by the introduction of tools for the formation of effective management systems for construction companies on the basis of the use of intellectual capital as a structural and procedural and economic and analytical component of the goodwill-asset, which is the basis of the applied tools of the BOCR (Benefits - Opportunities - Costs - Risks).
The analytical contour of the use of intellectual capital (on the basis of the system-situational approach) in the format of motivational concepts of management of construction enterprises is outlined, where the main components are based on the interaction of two interrelated subsystems: material and non-material stimulation, aimed at orienting the personnel on the initiative and the most effective achievement of strategic goals of construction enterprises. The process of formation of systemic motivation of human capital of construction enterprises is described: definition of goals and their decomposition; formulation of tasks; the development of proposals for the definition of elements of systemic motivation of human capital, taking into account the type of strategy adopted in the construction company; creation of the organizational structure of the formation of systemic motivation of human capital; development of a set of methodological and practical recommendations for the formation of intellectual capital of construction enterprises, as a system-forming element of enterprise development.
Key words: intellectual capital, innovations, technologies, renewal of intellectual capital, construction enterprise, human capital analysis.
