EN
In this paper the main focus is on the non-material side of organisation understood as human capital that activates non-material, intellectual capital as well as the material capital. The intellectual capital in contrast to the financial or material one is not presented in the financial reports but it can be formalised. Intellectual capital can be encouraged to increase the organisation value by creating an intelligent, learning and self-fulfilling organisation. Such a competent organisation will be able to face the challenges of the XXI century in creating knowledge-based economy.