Abstrakt
Wzrost inwestycji w zasoby niematerialne oraz rozwój rynku towarów i usług opartych na wiedzy dowodzą, że aktywa, które składają się na kapitał intelektualny, są kluczem do strategicznego zarządzania organizacjami w gospodarce opartej na wiedzy. Na coraz bardziej konkurencyjnych rynkach, gdzie koniecznością staje się ciągłe wprowadzanie innowacji, wartość produktów i usług w coraz większym stopniu zależy od ich zaawansowania technologicznego, wiedzy i inteligencji wykorzystanych do ich tworzenia. Należy zatem uznać kapitał intelektualny za zasób strategiczny organizacji, a zdolność do zarządzania nim – za kluczowy czynnik sukcesu przedsiębiorstwa. W artykule zaprezentowano znaczenie kapitału intelektualnego i zarządzania strategicznego tym kapitałem jako czynnika budującego zrównoważoną przewagę konkurencyjną organizacji.
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