Immaterial value of contemporary organizations is on continuing growing, but these, approach in a new manner the aspects about their performances and timelines of development, they are intensifying the investments into the human capital, the organizational capital, respective into relational structure of the company. On the same time, the instruments of the financial reporting and traditional management are not able to quantize the investment’s efficiency into the intellectual capital of company. This essay, had not it base a vast study about the measure methods of the intangible’s contributions at the company’s value, show a calculation model of contribution of human capital at grow of knowledge value based company’s.

knowledge management, human capital, intangible assets