Abstract The observation of the market indicates that material assets as determining the value of the company and as the determining factors of its success are increasingly becoming less important. On the other hand, the factor, whose share has an increasing significance in the success of the organisation, is the ability to utilise intangible resources, meaning the intellectual capital. The aim of the current article is to present the essence of the intellectual capital and different instruments of estimating its level. There was also an attempt made to measure the intellectual capital with the use of one of the available methods. The companies from textile-clothing sector quoted at the Warsaw Stock Exchange were selected as a target group.
Autex Research Journal – de Gruyter
Published: Dec 31, 2013