Issue: № 4/3, 2020
Doi: https://doi.org/10.37634/efp.2020.4(3).5
The article is devoted to the disclosure of the essence of the concept of "intellectual capital", as well as the study of the structural components of the Bank's intellectual capital. The chosen topic is urgent and relevant to the realities of banking business, which is explained by the need for qualitative changes in the direction of ensuring the sustainable development of modern credit institutions. The purpose of the paper is to systematize the research of various scientists regarding the interpretation of the scientific category "intellectual capital", improve its structuring and develop a mechanism for managing it in modern economic realities. The article offers a General scheme of the Bank's intellectual capital management mechanism, provides elements of its strategic management system, and develops recommendations to Bank management on effective strategic management of a certain strategic banking component. It is also noted that in modern banking accounting of our country there are certain shortcomings in the reflection of intellectual capital in the reporting, which significantly complicates the process of monitoring it. To some extent, this is due to the imperfection of determining the value of intangible assets. This approach to managing the intellectual capital of a banking institution will help to identify and solve many internal problems of credit institutions, and its use along with other assets will allow banking organizations to obtain real competitive advantages and ensure a dominant position in the market.
Keywords : intellectual capital, structural components of the bank's intellectual capital, management mechanism, strategic development of the bank
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