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INTELLECTUAL CAPITAL - INDICATOR OF VALUE CREATION AND COMPETITIVE ADVANTAGE OF AN ENTERPRISEKeywords: intellectual capital , enterprise , immaterial assets , intellectual property Abstract: Having in mind that immaterialassets are the main source of values in moderncompanies, attention is drawn to their analysis inorder to improve management efficiency indomestic enterprises. Efficient management ofintellectual capital is a key factor ofcompetitiveness.This paper pays attention to intellectualcapital, its historical development and its influenceon enterprises’ activity. Intellectual property as adeterminer of intellectual capital is also discussedhere.
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