Miejsce kapitału intelektualnego w bilansie przedsiębiorstwa

Abstract

One of the main characteristics of modernoperating enterprises is its ability to use gathered knowledge to create intellectual capital, that is, enterprise potential. The creation of intellectual capital (innovative assets) and skilled management of intellectual capital contributes to a rise in innovation and competitiveness of an enterprise, as well as it generates its value. The paper presents chosen concepts of a role of intellectual capital in property structure and methods of its measurement.