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Nowadays, companies find themselves involved in a new knowledge society, making it necessary to consider and get management guidelines ready for calculating the real value of intangible assets. These assets don’t have physical support, since they are based mainly on information and knowledge which cannot be easily identified and evaluated. In addition, enterprises are required to create strategic value in order to generate large competitive advantages and sustainable development. Intangible assets have become an appreciated value, since they really make a difference to the company. This article has been written based on the theory that knowledge is the source of wealth. The abilities and the spirit of individuals or teamwork, the strategies and methods, ideas and processes, copyrights which are the results of thought, cultural bonds, experience and friendly environment, even customers, employees and suppliers fondness are all together pillars of organizational intangibles management.

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