PhD A.Yu. Bulatetskaya
Perm State National Research University, Perm

Objective of the study was to identify the peculiarities of formation of the mechanism for implementation of intellectual capital within Russian professional sports organizations as entrepreneur-oriented structures.
Methods and structure of research. The authers conducted a system analysis and synthesis based on the study of literature data and results of scientific research in the field of sociology of management, economics and sociology of sport, devoted to valuation, investment and management of intellectual capital; we also analyzed Russian and international experience in management of intellectual capital of sports organizations that carry out entrepreneurial activity, being an additional source of their development.
Results of the study. It is noted that the processes that involve intellectual capital include three components: valuation, investment and management. It was found that these components, as well as the elements of the intellectual capital structure, are interconnected and define each other: the process of intellectual capital management is finite and impossible without an initial valuation and investment; the process of employment of intellectual capital is necessary for rational management and is determined by accurate valuation, and intellectual capital management is impossible without investment and valuation.
Conclusion. The presence of each of the listed elements of the mechanism of implementation of intellectual capital necessitates the presence of two other ones, which forms a certain closed cycle that determines the essence of the mechanism for implementation of intellectual capital in sports organizations as entrepreneurial structures.

Keywords: intellectual capital, sports organizations, valuation, investment, management, business structures, commercialization of sports.

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