Evolution of Views on the "Intellectual Capital" Notion

The article conducts analysis of approaches to definition of the "intellectual capital" notion. It studies experience of both Ukrainian and foreign scientists. It conducts a thorough analysis of basic notions of the studied category - "intellectual capital", "intellect", "capital" and "knowledge". It compares the "intellectual capital" term with the "intellectual potential" and "intellectual property" terms. It offers a clarified definition of the "intellectual capital" term, in which it focuses on everyday and scientific knowledge of enterprise personnel.