Abstract
Companies devote most of their time on the analysis and accounting of
tangible assets, but there are no processes to analyse and measure
intellectual capital Intellectual capital has become a popular term that
influences the total value of the organisation Intellectual capital is creating
wealth and adding value to the organisations,
The purpose of the research is to conduct literature study on intellectual
capital as a creator of wealth and shareholder value for an organisation The
research will show the three different components of intellectual capital, which
are human capital, structural capital and relationship capital When these
three components are combined they form intellectual capital
In order for intellectual capital to be managed properly this components must
be identified by the company and used effectively as these components rely
on each other in order for the company to succeed in achieving their goals
All relevant information with relation to intellectual capital was gathered from
research on the Internet and from documents or sources.
Mr. C. Scheepers