The meaning of immaterial resources in the organizations' structures is still growing. The mam condition of the effective management is its measurement and valuation. Reaserch for methods that would fadlitate the valuation of knowledge and intellectual capital, that would make possible the estimation of its value and influence on improvement of organization's efficiency has started many years ago. Experiences of both theory and practice show the need of continuation of this reaserch. It's also confirmed by the best Polish pro-quality oriented enterprises and Polish Quality Award winners.
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