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International integration and globalization processes, increased competition as characteristics of the business environment and entrepreneurial activity, digitalization of society affect the transformational changes not only in the economic development of national economies, but also business structures in particular. Under these conditions, the main resource to increase the competitiveness of the enterprise is intellectual capital. The need of business structures in the improvement of management technologies for the formation of intellectual capital, capacity development, rapid adaptation to digitalization processes and enabling the use of Smart-technologies. The article considers the essence and features of intellectual capital formation of business structures, establishes the relationship of intellectual potential and intellectual capital, identifies the components of their formation. Based on a study of important foreign ratings, concludes that the dynamics of innovative enterprises of Ukraine and development indicators intellectual capital are often lower than foreign leaders. That is why the conclusion was made about the need to introduce modern innovative technologies, development of innovative products, which is impossible without the widespread use of digital technologies. The conclusion on the role of the information system of the enterprise in realization of current tasks and prospects of development of business structures is made, and the position of intellectual capital and Smart-technologies in the management system of the modern enterprise is substantiated.

INTELLECTUAL CAPITAL IN THE PROCESSES OF DIGITALIZATION OF ENTREPRENEURSHIP ACTIVITY