The functioning of enterprises is determined among others by the ability of creation, development and the use of the organization intellectual capital. It constitutes presently rather a large value of assets and its structure is unique and difficult to reproduce by the competition. It originates in the process of value creation based on co-operation of particular internal components. However, the relations which take place between them together determine its value. The innovation capital of the organization is doubtless such a component which reflects the ability of the organization to create value processes in the future as well as potential possibilities for creation of differences.