Intellectual Capital as the Main Factor of Company‘s Value Added

Irena Mačerinskienė, Simona Survilaitė


Nowadays managers, employers and employees are trying to cope with problems caused by economic crisis. The damage is so huge that many Lithuanian specialists and good employees migrated to other European countries. Almost all economic indicators and indexes had decreased and it is important to mention the fact that every day the value of intellectual capital and its importance to company’s value added is growing. This paper is designed to investigate the theory of intellectual capital and to reveal the importance of intellectual capital for a normal and stable life of each company. In addition, this paper reveals the situation of value added in Lithuanian companies. There is a huge problem – Lithuania’s value added is very small, compared to other European countries. The purpose of the article is to analyse the relation between intellectual capital and company’s value added. JEL classification: D24, D92, G32, M21. Keywords: intellectual capital, value added, human capital, structural capital, customer capital.


intellectual capital; value added; human capital; structural capital; customer capital

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"Intellectual Economics" ISSN online 1822-8038 / ISSN print 1822-8011