Pomiar kapitału intelektualnego wskaźnikiem VAIC™
Measurement of Intellectual Capital Index with VAIC™

Summary/Abstract: Management of modern enterprises requires the measurement of all enterprise resources; both tangible and intangible assets. Among the intangible asset it the intellectual capital is the success factor of the company. The purpose of this article is to present the method VAIC™, as one of the methods of intellectual capital measurement and the practical application of value added intellectual coefficient VAIC™. The article presents results of studies conducted on selected construction companies listed on the Warsaw Stock Exchange.

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