INDIVIDUAL PROFILE OF INTELLECTUAL CAPITAL AS AN INSTRUMENT OF INTANGEBLE ASSETS MANAGEMENT

In this paper, the author offers methodology for diagnosing intellectual capital at macro, meso- and microlevels on the basis by building individual profiles of the enterprise's intellectual capital and their comparative analysis. Under the individual profile of intellectual capital the configuration of individual factors for the facility is meant which includes explicit variables that directly change the state of intellectual capital and latent variables that affect intellectual capital in the exercise of management influence on the direct variables that make up their composition, which allows us to determine the most effective instruments of influence on intellectual capital. The basis of this methodology is the use of the method of factor analysis, which allows to group all the data under consideration into factor groups, which are characterized by the same dynamics of changes in indicators. Further, based on the correlation-regression analysis within each factor group, variables that directly influence the formation of intellectual capital are singled out. The construction of such a profile at several levels allows not only to identify the features of the formation of a higher level, but also to establish coordinated guidelines for the development of intellectual capital on a "top-down" basis. This article presents the approbation of this method at the macrolevel using the example of creating individual profile of the intellectual capital of countries with innovative drivers of development (according to the WEF methodology) as a reference profile and a petrochemical industry enterprise of PJSC "Kazanorgsintez". As a result of the comparative analysis, recommendations have been developed on the development of the intellectual capital of the enterprise.