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The Theoretical and Methodological Approach to Assessing the State of Enterprise Capital Intellectualization in the Digital Economy
Tarasiuk H. A.

Tarasiuk, Hryhorii A. (2025) “The Theoretical and Methodological Approach to Assessing the State of Enterprise Capital Intellectualization in the Digital Economy.” Business Inform 11:43–52.
https://doi.org/10.32983/2222-4459-2025-11-43-52

Section: Economic Theory

Article is written in Ukrainian
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UDC 330.322:005.922.1:004.9

Abstract:
It has been demonstrated that capital intellectualization becomes a key factor in ensuring the flexibility, innovativeness, and digital transformation of enterprises. A theoretical and methodological approach to evaluating the state of enterprise capital intellectualization is proposed, allowing for a comprehensive study of the interrelations between key factors of the internal and external environment of an enterprise. The approach considers the impact of investment development and financial condition as prerequisites for capital intellectualization, as well as the level of capital intellectualization, which subsequently determines its competitiveness and resilience in market conditions. This approach expands the methodological framework of preventive management of capital intellectualization, focusing on the timely identification of risks, the activation of existing resource and intangible potentials of the enterprise, and the establishment of the foundations for creating a systematic instrumentarium for diagnosing and supporting the appropriate level of intellectualization under a non-technological reproduction model. The theoretical and methodological approach was approbated on the example of five agro-industrial enterprises in Ukraine over the period 2020–2024. The results of the empirical study show a significant dependence of the level of capital intellectualization on financial stability, investment activity, and the quality of human resource policies. It was found that enterprises with a systematic approach to digitalization, innovative renewal, and human capital development demonstrate a higher level of intellectual capital. The scientific novelty lies in formalizing an approach to the comprehensive assessment of capital intellectualization in the digital economy, integrating financial, investment, and intellectual aspects. The practical significance lies in the potential application of the proposed theoretical and methodological approach for diagnosing the current state of intellectualization, developing managerial decisions, and strategically planning enterprise development under conditions of digital transformation.

Keywords: capital, approach, digital economy, resilience, competitiveness, intellectualization, analysis, financial condition, human capital, customer capital, information and technological capital, development, investments.

Tabl.: 4. Formulae: 7. Bibl.: 12.

Tarasiuk Hryhorii A. – Postgraduate Student, Department of Air Transport Economics, State University «Kyiv Aviation Institute» (1 Lubomyra Husara Ave., Kyiv, 03680, Ukraine)
Email: [email protected]

List of references in article

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