Author: Ivanka Nikolova
Depending on the stage in the economic development the individual factors of production exert various impact on the efficiency of the company performance. The resources which provide competitive advantages for the company in a complex and dynamic business environment are of key importance. The article aims to outline the historical foundations of intellectual capital and focus on some contemporary aspects of its manifestation in the field of domestic trade in Bulgaria during the period 2008- 2018. The conviction that at this stage the most significant resource which contributes to the formation of the mechanism of sustainable development of the company is the intellectual capital is confirmed. The manifestation of intellectual capital in the field of domestic trade is illustrated by using an annual innovation index and conducting an analysis of the structure and dynamics of the intangible assets in “Wholesale trade” and “Retail trade” economic activities. The innovation index in the economic sector “Trade; automobile and motorcycle repair” is lower than the average for the country. The share of intangible assets in non-financial enterprises in the country in both economic activities “Retail trade” and “Wholesale trade” is extremely low. The structure of intangible assets in the trade sector is characterized with inconsistent changes that occur within relatively narrow boundaries.