Yevheniia Khaustova, Akmal Durmanov, Maryna Dubinina, Oksana Yurchenko, Elvira Cherkesova
The article is devoted to the formation of guidelines for the new role of intellectual capital in strategic business management. It is determined that at the micro level the development of the business model of the firm is formed on the basis of strategic changes and transformations of its own position in the market, at the expense of material and financial resources. The article reveals the essence of intellectual capital and its role in the evolution of economic systems, also, during the study of the intellectual capital, its definition as an objective economic category was formulated and substantiated, which allowed to show the general and personal aspects of intellectual capital in business. It was proved that the efficiency assessment regarding the formation of entrepreneurial intellectual capital is the basis for making appropriate commercial decisions and ensuring the process of self-regulation of entrepreneurship organizational and economic mechanism, it allows to influence the current state and tendencies of the intellectual capital development, to determine directions and scales of entrepreneurial initiatives.