The Analysis of Activities of Enterprises in the Context of Development of Intellectual Capital Structure

Abstract

Intellectual capital is a collection of intangible resources of companies which have a significant impact on the way of doing business, and in many cases determine the market opportunity for success. Despite fairly intensive development of this concept in many Polish companies still intellectual capital is not taken into account when analyzing the capacity of the enterprise and in making decisions of a strategic nature. The main obstacles seem to be here for lack of knowledge about intellectual capital and the lack of financial resources. This chapter presents the results of research conducted on a sample of 81 companies on the approach to intellectual capital and commitment to shaping its structure.