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J. Patalas-Maliszewska, H. Werthner:
"Methodology of knowledge value assessment in an enterprise of SME sector";
Management and Production Engineering Review, 1 (2010), 1; S. 21 - 28.

Intangible resources are the source of competi ti ve advantage in the knowledge economy. Knowledge and intellectual capital (IC) within companies have gathered worldwide attention, theories and methods for knowledge creati on management have been developed for organizati ons and alliances. Knowledge has currently become a main part of manufacturing resources and a prerequisite for success in the producti on environment. The paper develops a theoretical frame of the measurement of IC in the small and medium sizes enterprises based on author´s so called personnel usefulness function, which let describe the value of strategic knowledge resources in SME. This
study aims to develop the methodology of the measurement of IC, also allows objective assessment of employees through application of GMDH algorithm and regressive polynomial model selection. This paper concludes with a discussion of the implications of the research.

strategic knowledge resources, intellectual capital assessment

http://publik.tuwien.ac.at/files/PubDat_192711.pdf