Zasoby niematerialne i kapitał intelektualny a wartość przedsiębiorstwa
Non-material Resources and Intellectual Capital as Elements of Enterprise’s Value

Summary/Abstract: Management is a relatively new corporate issue brought into the workplace because of the changing conditions, structures, and marketplace priorities in every organisation. It stimulates creativeness, allows people to achieve higher results and moreover stimulates innovations and increases productivity. It also determines the kind of the decisions taken in the organisation, creates the culture of change and directs the future in the enterprise. The source of an enterprise’s advantage is its intellectual capital. One of the most important issues of intellectual capital is the difficulty in measuring it and presenting it in a financial statement to be able to demonstrate the role and its importance in building the value of a company. Companies treat expenditure incurred for the creation and development of elements of intellectual capital as a kind of long-term investment that brings measurable benefits, especially the creation of business units. However, only the coupling of human capital, internal and external structural capital, will allow the full potential of the organization and implementation of the strategic goal, which is creating enterprise value. The aim of the article is to present the essence of non-material resources, the concept of intellectual capital and the role of its components in the development of enterprise’s value. The study attempts to present the outlines of the structure of exemplary models taking into account the value of the enterprise’s non-material resources.

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