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Rating Method Intellectual Capital


The value drivers of an organization are divided into the following three categories:

  • Human capital
  • Structural capital
  • Relational capital


1. Human capital (HC)

Human capital describes the knowledge, experience, motivation, competences of all members of the organisation. human capital is borrowed capital because the organisation is not the owner of the human capital. The HC is owned by the members of the organisation and it can leave the organisation. The members of the organisation are knowledge investors.

2. Structural capital (SC)

The structual capital is represented for example by defined processes, the IT infrastructure, the ways of communication, the maschines, but also by the formal and informal rules an the culture. Structural capital can be owned by the organisation.

3. Relational capital (RC)

The relational capital describes the relation to all relevant partners mainly customers, supplyer, financing organisations, research centers. RC also includes the image and reputation of an organisation towards these relevant organisations.

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