SUMMARY
The subject of this research is the external and internal relations of the enterprise regarding the formation of its own intellectual capital. Methodological approaches to capital formation are revealed: principles of accounting for development trends of the modern world and national economies, macro and microeconomic conditions for the formation and use, methods of operational and strategic management of capital, economic and social instruments for accounting, regulation, and stimulation of its development. Some ways of formation and use of an intellectual capital of the enterprise in the modern business environment are proposed. The article reveals the essence and formulates the concept of the enterprise’s intellectual capital, its structure. The main approaches to the formation of a corporate organizational and economic mechanism for managing intellectual capital are proposed. The results of research on the conditions for the formation and use of intellectual capital at a number of enterprises in the Kherson region of Ukraine are presented. Based on the results of the study of issues of formation and development of the intellectual capital of enterprises, the following conclusions are made: intellectual capital of the enterprise is considered by the authors as a system of relations between different economic entities regarding rational sustainable reproduction, output of products, goods, services on the basis of progressive development of engineering, technology, production organization, increase in corporate incomes and living standards of employees on the basis of personified economic interests of participants in production. These are the materialized and non-materialized resources of the enterprise, formed on the realized knowledge, experience, skills, abilities of employees, relations with consumers, suppliers and other market partners, on the relations between employees and departments of the enterprise, which together determine its possibilities for obtaining value added and rising income. In the structure of the enterprise intellectual capital, human, social, structural, and market capital are distinguished. On the understanding of the essence of these groups of capital – productive, generating human, uniting, mobilizing social, providing with information structural and linking, stimulating market capital, it is proposed to form a corporate system for managing the intellectual capital of an enterprise. To achieve the tasks of managing intellectual capital, it is suggested to adhere to the principles of strategic partnership of enterprise owners, management, and hired professionals, workers; partnership relations between all participants in the production process; formation and application of criteria for assessing the individual contribution of employees, formal and informal groups in the final results of the enterprise; organization of an all-encompassing network of forms of mass participation of workers in the identification and implementation of reserves to improve the efficiency of production and the quality of products, goods, and services.