TOOLS OF FINANCIAL ACCOUNTING AND ANALYTICAL SUPPORT OF OPERATIONAL MANAGEMENT OF INTELLECTUAL CAPITAL OF ORGANIZATIONS IN THE CONDITIONS OF DIGITIZATION (USING THE EXAMPLE OF A COMMERCIAL BANK)

Abstract

The article examines the theoretical and applied principles of financial, accounting, analytical and digital support for operational management of intellectual capital of organizations in the context of digital transformation of the economy. The relevance of the study is due to the growing role of intellectual capital as a strategic resource that determines the competitiveness, innovative development, economic security and long-term sustainability of organizations. It is substantiated that traditional approaches to accounting do not provide a complete reflection of human, structural and relational capital, which limits the possibilities of their effective management and making informed management decisions. The purpose of the article is to develop theoretical and methodological provisions and practical recommendations for the formation of tools for financial, accounting, analytical and digital support for operational management of intellectual capital of organizations. In the research process, systemic, process, structural-functional, logical and comparative methods were used, as well as methods of generalization, analysis and synthesis of scientific approaches to intellectual capital management. The features of operational management of intellectual capital are identified, which consist in the continuous development of knowledge, accumulation of competencies, integration of digital technologies and the need for operational information support of management processes. An organizational and economic mechanism for operational management of intellectual capital is proposed, which is based on the interaction of financial support, accounting and analytical system, digital infrastructure, mechanisms for assessing and monitoring the effectiveness of the use of intellectual resources. A conceptual model of information support for intellectual capital management is developed, which contributes to increasing the efficiency of the use of intangible assets, optimizing management processes, accelerating digital transformation and strengthening the competitive advantages of organizations.