FINANCIAL SUPPORT FOR FORMATION OF INTELLECTUAL CAPITAL OF ENTERPRISES

Among all resources of the enterprise, intellectual resources are able to ensure a creative, innovative approach to the solution of actual issues of enterprise's operation. The formation and active use of intellectual capital of the enterprise becomes a guarantee of increasing its competitiveness and efficiency of activities both in the context of solving current problems and in the strategic perspective. The purpose of the research is to analyze the financial support of the development of intellectual capital at domestic enterprises. Analysis of data about the training of skilled workers in Ukraine indicates a tendency towards a decrease in the total number of educational institutions in recent years and the number of trained qualified staff. This affects both the quantitative composition of employees at domestic enterprises and their qualitative characteristics, and it prevents the processes of formation of intellectual capital. The main obstacles to the formation of intellectual capital are the lack of proper financing of these processes both at the state level and at the level of separate enterprises. There are developed the recommendations on directions of financial support of the processes of formation of intellectual capital: participation of employers in the formation of professionally oriented educational programs and financial support of specialized educational institutions by acquisition the necessary equipment; the purposeful allocation of funds for the payment of training of individual workers in educational institutions; the active participation of enterprises in the practical training of skilled workers and the formation of programs for production practice; providing employees with the opportunity to get an education using "dual education system"; the payment for advanced training courses; the introduction of special rewards for invention and rationalization.