Journal of Digital Information Management Pavel Sergeyevich Ptitsyn, Dmitry Vladimirovich Radko, Alexey Vasilevich Skrypnikov 14 5 2016 http://dline.info/fpaper/jdim/v14i5/jdimv14i5_5.pdf To develop the methodological recommendations based on the concept of intellectual capital for the subjective evaluation of the importance of its components for a particular business and their vulnerability to risks leading to a decrease in the value of intellectual capital with the information technology is proposed. Using the morphological analysis technique, the authors highlight the key components of intellectual capital that are valued in terms of utility and rarity. Using questionnaire, a survey carried out in the form of interviews with 72 representatives of small, medium-sized and large business; the importance of structural components of intellectual capital has been identified for different size businesses and influence of information technology, as well as the distribution of risks of utilityand rarity loss has been obtained depending on types of intellectual capital. The differences in the structure of the intellectual capital of small, medium-sized and large organizations of the Rostov region, associated with the increase of the importance of organizational capital with the consolidation of the organization, are identified. It is established that the greatest concerns among respondents is associated with the risk of utility loss of existing intangible assets, while risks, leading to the loss of rarity, are not perceived as serious danger. The results of the study allow defining strategic pathways to invest funds in maintaining and increasing the value of intellectual capital using the risk-based approach. Intangible assets,which are identified as most important, as well as loss of their value to the specific organization, vulnerable to the risks, should become priorities in the intellectual capital cost management.