FORMATION AND INFLUENCE OF RELATIONSHIP OF CURRENT AND INTELLECTUAL CAPITAL ON CREATING THE ENTERPRISE’S VALUE

Abstract

Abstract. The article highlights the importance and significance of the formation and use of intellectual capital for the activity of the enterprise, as well as its interrelation with current capital. The model of influence of the relationship of intellectual and current capital on the creation of the enterprise’s value is developed and investigated. The approaches to understanding the concept of "value creation" as a weighty and, at the same time, a complicated factor that affects the overcoming of the unfavorable situation in the enterprise, an unstable market environment, increase of investment attractiveness, conquest of a favourable niche in a competitive environment, effective formation and engagement of financial resources in to the activity, in particular the current capital, are substantiated. The competencies which PJC "Carlsberg Ukraine" daily uses in its activities and make the company successful in today's competition are indicated. Other measures that the company uses in its activities (development of a program for the prohibition of irresponsible beer consumption, a program for quality beer production according to European technologies) for successful and long-term operation in general and maintenance at an adequate level of important financial and economic indicators, in particular current capital, are also indicated.