Еconomic aspects of the development of intellectual capital in enterprises in the context of digital transformation

Abstract

The article examines the economic aspects of developing intellectual capital in enterprises under conditions of digital transformation. The growing role of human, structural, and relational capital in shaping the economic performance of enterprises under the influence of the diffusion of digital technologies is substantiated. The dynamics of the use of digital tools by Ukrainian enterprises in 2022–2024, including e-commerce, ERP, CRM and BI systems, Big Data technologies, cloud computing, and artificial intelligence, are analyzed. The main trends in digital intensity and employees’ digital competencies are identified. A comparative analysis of intellectual capital productivity, labor productivity, and expenditure per employee across groups of enterprises of different sizes for 2020–2024 is conducted. Significant differences in the economic performance of intellectual capital utilization among large, medium-sized, small, and micro enterprises are identified. It is substantiated that digital transformation creates conditions for intellectual capital development through the enhancement of employees’ digital competencies, improvement of organizational processes, accumulation and utilization of information resources, and expansion of digital interaction with external stakeholders. The main directions for improving the efficiency of intellectual capital development in enterprises are identified, including the development of digital competencies, integration of digital technologies into business processes, advancement of knowledge management systems, and strengthening digital interaction with customers and partners. The practical significance of the findings lies in their potential use by enterprises to substantiate digital transformation priorities and improve the efficiency of intellectual resource utilization.