The justification of an intellectual capital development program as an instrument of the enterprise's cost growth

The modification of the intellectual capital method, used for figuring the priority directions of development of enterprise's non-material resources was requested. The management actions classification, based on human, organizational and market capital was built. The procedure of forming a list of options of intellectual capital development, which excites the current conditions of investments, was determined. For making a final option choice, the model of non-material resources influence on enterprise's cost was used.