Abstract:

Most countries are on the threshold of transition to the fourth industrial revolution which will undoubtedly determine the future of economic development. A study conducted on formation, development, use, impact and evaluation of intellectual capital in cluster associations revealed inadequate research of formation of the intellectual capital and its structural parts. Therefore, the purpose of this work was to study the formation of the intellectual capital of an innovation active industrial cluster. The paper defines the intellectual capital, the innovation active industrial cluster and presents the structure and formation of the intellectual capital in the innovation active industrial cluster. The authors propose stages of intellectual capital assessment in an enterprise of innovation active industrial cluster, which include estimation of intellectual capital of innovation active industrial cluster; allocation of share of value of the intellectual capital included in each unit of its products from the received value of the intellectual capital; distribution of the received share of the value of the intellectual capital included in each unit of its products among enterprises that participated in creation and production of the products on basis of individual agreements concluded between them; summing of the intellectual capital for all products of the enterprise created in the innovation active industrial cluster to determine an increase in the intellectual capital of the enterprise formed in the process of finding this enterprise in the cluster; summing of results obtained with the value of the intellectual capital of the enterprise at the time of entering the cluster.