Abstract

Relational capital factors are an important component of the market value of many business entities. For many years attempts have been made at developing uniform methods and models for identification and valuation of relational capital. “Intellectual Capital Statement - Made in Europe” (InCaS) that constitutes a particularly useful, complex tool to assess, to report and to develop the intellectual capital and relational capital of an modern companies. The paper shows application of InCaS project for measuring and presenting relational capital in 25 pilot-SMEs in Europa, in this in 5 pilot-SMEs in Poland. The paper shows also practical application of InCaS concept for assess, to report and to develop the relational capital on the example of a modern company the industry of IT services in Poland - BLOOMING Technologies Sp. z o.o.

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