Intellectual capital is one of the most important development resources, which is an essential precondition for the development of both microeconomic entities and the macro level embodied in the state. In the sphere of increasingly intense market competition and increasingly strong market struggles, one of the main instruments of achieving competitive advantage is precisely the intellectual capital that is often said to constitute a "thermonuclear competitive weapon of today." Microeconomic subjects, and indirectly through them and the macro level, in intellectual capital find an inexhaustible source of competitive advantage and a good starting point for a ruthless market game. The paper will present the basic characteristics of intellectual capital and its nature, will present basic concepts for measuring intellectual capital, emphasize the importance of intellectual capital in creating competitive advantage, and emphasizes the importance of continuous development of this for the enterprise and the state of an essential intellectually-minded aggregate.

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