Wybrane metody pomiaru kapitału intelektualnego
Methods of measuring capital intellectual

Summary/Abstract: The subject of intellectual capital is currently very common in theory and business. Intellectual capital is becoming the desired competency for companies, because of its impact on competitiveness and enterprise value. Unfortunately, there are many difficulties and problems associated with the measurement of its value. In the literature there are many methods, measures, metrics, models, etc, estimating value of intellectual capital. However, there is no universal concept, which could be used by different organizations. That is why, the aim of this paper is to classify the available methods of measuring intellectual capital, and to present some diagnostic systems of intellectual assets, such as Skandia Navigator, Intangible Assets Monitor, Balance Scorecard, Intellectual Capital Audit and IC-Rating

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