МЕТОДИЧНІ ПІДХОДИ ДО МУЛЬТИРІВНЕВОЇ ДИФЕРЕНЦІАЦІЇ РОЗВИТКУ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ ПІДПРИЄМСТВ АГРАРНОЇ СФЕРИ В УМОВАХ ЦИФРОВОЇ ЕКОНОМІКИ

Abstract

The purpose of the research is to develop a methodological approach for multi-level differentiation of the development of intellectual capital of agricultural enterprises in the digital economy. The research methodology includes general scientific provisions and special methods of recognizing economic phenomena and processes, in particular, the methods of deduction, induction, scientific abstraction, generalization, expert assessments, ranking and hierarchy were used. Findings. The content of the concept of "methodological approach" was clarified, existing methodological approaches were considered, it was determined that the conditions of the digital economy require agricultural enterprises to adapt to new technologies, increase the efficiency of resource use and the development of intellectual capital, therefore, to differentiate the levels of development of intellectual capital of agricultural enterprises in the digital economy, it is necessary to use a multi-modular methodological approach that combines: systemic, cluster, comparative, integrated digital approach and strategic mapping approach. The proposed methodological approach involves the use of a system of methods that allow for a comprehensive assessment of the state and prospects for the development of intellectual capital of agricultural enterprises in the digital economy, taking into account both internal and external factors. It is justified that after such a comprehensive assessment, the development of intellectual capital of agricultural enterprises in the digital economy should be considered in the focus of six levels of differentiation. Each level reflects a certain stage of transformation and integration of digital technologies, knowledge and innovations into the intellectualization of the enterprise's activities. Рractical value of the research results. The result of applying the proposed approach for agricultural enterprises will be an increase in the efficiency of using intellectual capital, increasing competencies, greening, social responsibility and building the intellectual potential of enterprises, increasing competitiveness in the market, ensuring sustainable development in the digital economy.