Resumen
Intellectual capital has become a widely studied issue among researchers in the knowledge economy. This is due to the fact that intellectual resources are the main driver of growth and competitiveness in the globalized environment. However, measuring intellectual capital, as intangible resource, is not an easy task. Researchers have been trying for decades to put in place measurement system that can provide useful information for managers. Definitely, there are numerous measuring methodologies available, but the list is non-exclusive. Appropriate usage of intellectual capital measuring methodologies enables adequate management of intellectual capital and thus lead to the creation of competitive advantage and value for enterprises and wealth for nations. Therefore, the aim of the paper is to examine various microeconomic measurement methodologies of intellectual capital focusing on the level of organizational. The authors critically evaluate numerous noteworthy methods of the intellectual capital appraisal, as well as the indicators used in order to capture the performances of intellectual capital, thus contributing to the improved management of invisible, valuable non-material resources in the process of value creation for various stakeholders and enhancing competitiveness of an enterprise.