Kapitał intelektualny w rolnictwie – zrozumieć, zmierzyć, zastosować
Intellectual capital in agriculture – to understand, measure and use

Summary/Abstract: This paper presents the circumstances of conducting the intellectual capital research in agriculture. Moreover, the concept of intellectual capital, which so far has been either ignored or rejected by the agricultural analysts as impossible to define and measure, has been stressed. The complexity of the problem in its definition and practical aspect has been emphasized too. The possibility of measurement of intellectual capital in farm businesses is shown. The measurement using the Value Added Intellectual Coefficient (VAIC) method of A. Pulic has been performed The necessity of determining the circumstances and conditions in which intellectual capital can become a factor actively influencing decisions concerning the development as well as economic and financial efficiency of agricultural companies has been also emphasized.

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