Kapitał intelektualny przedsiębiorstw zorientowanych projektowo - wyniki badań

The paper undertakes the important subject connected with measurement of intellectual capital in project oriented enterprises. This capital is not mentioned in financial reporting however its importance as a source of competitive advantage still increases. We qualify intellectual capital of an enterprise as knowledge, experience, organizational technology, relations with customers as well as professional skills which permit a company to achieve competitive advantage. Intellectual capital should be identified, measured and increased in order to enlarge the value of an enterprise. Project oriented enterprises also to a considerable degree accumulate and increase intellectual capital. In the article author verifies research hypothesis which states "project oriented enterprises because of their activity create and accumulate intellectual capital/' Author verifying research hypothesis takes measurement of intellectual capital in 30 Polish enterprises with the usage of MV / BV metrics, q - Tobin as well VAIC model. Such selection of measurement methods is purposeful and enables making comparisons of obtained values between individual enterprises. The measurement of intellectual capital is made for 2001-2006 years. At the end of a paper there are formulated conclusions and there is indicated the next direction of author's research, which is finding whether project oriented enterprises generate larger intellectual capital than other enterprises.