Wartość kapitału intelektualnego przedsiębiorstwa jako podstawa oceny i wynagradzania menedżerów

Abstract

Top-managers are the people, who have a most important influence on company value end creating and utilizing intellectual capital of company. So very important for business development and its quality factors are payments and performances appraisal systems. In this article we presents the key problems of measurement intellectual capital as the component of company value. Next we presents two roles, which plays managers in creating and utilizing the intellectual capital in companies. We presents so some proposals to managers remunerations systems which should be effective on this field. They are the long term incentives /LTI/, which can create long term motivation of managers to building the intellectual capital and value of companies. For example, success compensations and managers options have be good mechanisms to connecting managers remunerations with intellectual capital in companies.