Goodwill through the prism of the theory intellectual capital

The subject of the research – in the context of high technologies rapid development and active growth of the market of high–tech goods, individual leadership is becoming the consequence of the effective use of the unique by their nature non–material resources, among which the most remarkable is goodwill. The purpose of the article – the purpose of the article is to clarify the economic nature and components of goodwill, the consideration of the specificity of its generation in the business environment from the perspective of the of intellectual capital theory. Methodology of work – in the article, general scientific methods of dialectics, comparison, analogy, analysis, synthesis, theoretical systematization and generalization were used. The results of the work – the article is devoted to the study of goodwill, which is carried out on the basis of generalization of the views of Ukrainian and foreign authors in relation to its economic essence, features and composition. Critical analysis of professional literature allowed to reveal the specific features of goodwill; to identify the possibility of switching its consideration from the accounting point of view, that dominates in the professional literature; to justify the expediency of further consideration of this unique asset of non–material nature in the context of the theory of intellectual capital. In connection with this, the essence and composition of the latter, the non–linear nature of the interaction of its components, the nature of the resulting synergistic effect is considered. Conclusions – according to author’s definition of the goodwill economic essence, the following aspects of the aforementioned theory are taken into account: firstly, the non–distinction between the categories of «intellectual capital» and «intellectual assets», which is explained by the composition of capital, which includes, among other things, intangible resources that are not is the property of the company, and therefore – can not be considered as its assets; and secondly, the non–linear nature of the interaction of the components of intellectual capital, which leads to the formation of a synergistic effect, and therefore should be presented as goodwill. The context of the theory of intellectual capital made it possible to make meaningful adjustments to the wording of the goodwill, to provide reasoned explanations in favor of the fairness of their implementation, and in this form present the final results of this work