Marka kreatorem kapitału intelektualnego organizacji
Brand as the creator of intellectual capital in the organization

Summary/Abstract: The paper presents the discussion of the intellectual capital of the organization concept. Starting from the human capital model presented by M. Dobija, the parallel study has been conducted but in case of the capital of the organization as a whole. As the intellectual capital of the employee is defined as the unsual ability resulting in higher wage in comparison to the counterparts, the same concept can be applied to the enterprises acting on the competitive market. Thus the intellectual capital of the organization can be defined as the unusual ability of the organization to generate profits in comparison to the model approach basing on the deterministic risk premium. This enables to estimate the value of this ability and to search the sources of this ability. Using the former research on the deterministic risk premium based on the capital model an attempt to estimate the value of the brand in particular comparnies has been considered. This leads to the hypothesis that brand is the main generator of the intellectual capital of the organization. The study can be tretaed as a part of the more general flow that leads to widening the financial statements, that now contain insuficient information, that could be enriched by the intellectual capital and assets of the enterprises. This could also lead to the managing and controlling of these values.

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