Abstract
In modern economic science, the factor of production based exclusively on knowledge and information has traditionally been called “intellectual capital”. It appeared due to the theory of the post-industrial and information society, because of the processes taking place in the economy, developed countries: increasing the share of the intellectual component of production and informatization of economic processes. Further development of the economic system of society not only led to an increase in the role of the workers in the production process, but also determined their leading position in the process of production of added value. The basis of this process is the ability of “this very manpower” to think and produce specific products - intellectual, as well as, increasing their own knowledge and skills, to competently manage the newest means of production, thus participating in the production of added value. Development of this kind, as well as deepening the analysis of the processes associated with it, led scientists to isolate directly the intellectual functions of the labor force. These, as well as some other factors, among which, as we have already noted, - intellectualization and informatization of the production process, and caused the emergence of a new term - “intellectual capital”.