VOROBEI Y. Managing the intellectual capital of the international company

The evolution of views on the essence and structuring of the intellectual capital of an international company has been investigated. The approaches to managing the intellectual capital of an international company are systematized and generalized. The author's opinion on systematization of approaches to intellectual capital management of the company is proposed. The expediency of observing the integrated approach to the management of intellectual capital is substantiated. The concept of intellectual capital management of an international company is proposed, which involves the integration of methodological approaches to the management of intellectual capital. The methods of financial and nonfinancial estimation of intellectual capital of the company are analyzed. The national and global accounting standards for the use of intellectual capital of international companies are considered. Methodology of reporting standards for the use of intellectual capital of international companies is developed by improving the standard of the Intellectual Capital Statement. Sectoral features of management of intellectual capital of international companies are investigated. An estimation of efficiency of management of intellectual capital of the leading international companies of various sectoral belongings is carried out. The influence of the efficiency of management of intellectual capital of international companies on the financial results of their activity is investigated. Proposals for strategic management of intellectual property objects of an international company as an embodiment of its intellectual capital are developed. The conceptual model of management of intellectual capital of an international company is developed, which is based on the understanding of the intellectual company as an integrative manifestation of the result of the interaction of its three components and is based on the cost estimation of the role of client capital in ensuring market capitalization of the company. The procedure of strategic management of objects of intellectual property of the international company is offered. The recommendations for information support of intellectual capital protection of the international company are given. Key words: intellectual capital, international company, reporting standard, capitalization, intellectual property object, morphological matrix, information modeling.