Istota i struktura kapitału intelektualnego

The past decades have witnessed an apparent change of the global economic growth model. By means of replacing tangible capital, financial capital and land knowledge has become the most significant capital asset, especially in the high-technology area. A notion of intellectual capital has been coined as, apart from financial capital, a major component of the market value of companies. Intellectual capital is used for creation and enhancement of the organisation’s value. Hence, for any organisation to be successful it is required to own efficient intellectual capital and to be able to manage that scarce resource. An enterprise faces a new challenge of measurement and appraisal of intellectual capital, as well as of determination of its real value. Measuring of that capital is focused on development of an effective model uniting both financial and non-financial indicators so that the functioning of a knowledge-based organisation can be precisely reflected, and on providing relatively precise information for knowledge management. The issues outlined above have been presented with special reference made to: 1. the notion of intellectual capital and its structure based on selected models; 2. social innovative capital and its components; 3. basic aspects of measuring intellectual capital; 4. intellectual capital components and their indices, along with an assessment of correlation between those components.