Wartość kapitału intelektualnego spółek notowanych na WIG 30
The value of intellectual capital of companies listed on wig30

Summary/Abstract: The purpose of this article is to present the results of measuring the intellectual capital of companies listed on the Warsaw Stock Exchange on the WIG30 Index in the period 2009 –2012. The value of the intellectual capital of the companies was determined by use of the concept which defines intellectual capital as the difference between the market value and the book value of the company. Presented results are the part of research project entitled “Shaping the resources of intellectual capital in enterprises” which was founded by the National Science Centre allocated on the basis of the decision DEC-2011/01/N/HS4/06036. The measurement of intellectual capital is an extremely important task for today’s companies. This measurement is needed to manage intellectual capital, whose resources are key factors of the business success. The measurement presented in this article allows to compare the value of intellectual capital between the companies and provides a tool to monitor the ongoing trends of its value over time.

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