To the question of the structure of intellectual capital and the assessment of human capital as its component in determining the market value of the metallurgical industry enterprises

Purpose. The purpose of the study is to determine the structure of intellectual capital of an enterprise and to determine in this structure the role and value of human capital. This is important in terms of the impact of the value of human capital on the total cost of capital of the enterprise, which in turn leads to an increase in market value, in particular, metallurgical enterprises.Methodology. In the article the object of research is methodical approaches to the definition of cost indicators of human capital of the enterprise. The study uses the principles of a systematic approach. The concept proposed in the article is based on the assumption that human capital, as well as intellectual capital, and capital of the enterprise as a whole, has the corresponding value, which forms the level of operating and investment costs.Findings. It is proved in the paper that "human capital" and "intellectual capital" are closely interconnected, and are part of the overall capital structure of the company, but are not identified with it. On the basis of the established relationship between the value of human capital of the enterprise and the market value of the enterprise, a set of indicators is provided within the framework of the current accounting reporting, which enables the management of the company to carry out an additional assessment of the market value of the enterprise by the value of its human capital, which makes the price setting more fair and is a powerful incentive for stakeholders, namely investors and shareholders. Proceeding from this, the set of indicators presented in the work enables the management of the enterprise to increase the market potential of the enterprise on the basis of the relationship established between the work value of intellectual capital, the human capital of the enterprise and the market value of the enterprise itself. As a result of the analysis, concrete recommendations were given to the metallurgical enterprise, for which the calculations were made. The enterprise of Dniprovsky Metallurgical Plant should consider a number of positive and negative factors that will accompany its further development.Originality. Scientific novelty is to determine the place of human capital in the structure of intellectual capital and the influence of these structural elements on the market potential of the enterprise and on the market value, as a result of realization of the potential of the enterprise in the conditions of market activity.Practical value. The results will allow the metallurgical industry to estimate the value of human capital in the current accounting standards and to make an overvaluation of the market value of the company. In turn, the fair market price of the company will allow investors and shareholders to be interested in ensuring sustainable development of the enterprise and increasing its competitiveness in the market.