The concept of system supporting decision making enabling to asses and forecast of knowledge in SMEs – research results

Knowledge in the paper is understood as improving qualifications and skills among employees in SMEs. This paper presents the matrix of indicators enabling to assess knowledge in SME. Factor influencing the development of the intellectual capital in the SME (the value personnel usefulness function) was defined. Methods of evaluating profitability of investments in the intellectual capital, known from the subject literature, were demonstrated. The SMEs reference model in the context of assess knowledge in SME is proposed. Consequently the value personnel usefulness function, measures of intellectual capital in SME (determining indicators enabling to asses knowledge based on measurement of input and output data from SMEs studies; SMEs which implmented ERP (indicators base) were discussed