Sustainable development of a modern enterprise requires constant development of employees’ intellectual potential. Therefore, the question of estimating the costs for the development of employees’ intellectual potential is urgent. It is also necessary to create a staff reserve of such qualifications that meet the requirements of technological progress. The availability of personnel reserve allows you to prepare candidates for the newly created positions, which arise during the upgrade of tangible and intangible assets. The purpose of the paper is to improve the approaches to the development of the intellectual potential of the employees of the enterprise by forming the personnel reserve of the corresponding qualification. The paper substantiates the need to form personnel reserve to secure the company’s sustainable development in conditions of continuous change of technologies. The authors suggest the updated scientific-applied approach to calculation of the necessary reserve of qualified staff, which is based on planned change of staff structure and advanced training based on current and planned rates of tangible and intangible assets, unlike the existing ones. The paper proves that the development of intellectual potential of the company’s staff requires certain expenses, which in their turn require accounting of their volumes. Methodical approach to assessment of the cost of intellectual potential of the company’s staff by calculation of the range of its components is presented. The obtained results are compared to the scale that contains criteria of the level of intellectual potential development depending on the volumes of investment in its development. The paper reveals that the cost of intellectual potential of the company’s staff expressed in the share of expenses in overall expenses should reach ten percent in order to secure for the company the sustainable development based on the tendencies and dominants of scientific and technical progress. 

intelligence potential, workers, the enterprise, a personnel reserve, cost