Fakultet za pravo, bezbednost i menadžment, Univerzitet Union Nikola Tesla , Belgrade , Serbia
Human and intangible resources, in addition to material potential, represent the total capitalization of each business entity. The aim of this paper is to scientifically consider the content, position and importance of human and intangible resources in determining the value of entities and transport companies. Human, ie intellectual, human capital means the cumulative knowledge, skills, inventions and other mental capacities. The motive of the research is the need to analyze the connection and separation of the mentioned phenomena, from the point of view of compatibility in the modern environment. The result of their coordinated, complementary action has a first-class role in achieving competitive advantage and dominance in business. Human, intellectual capital is essential in the overall perception of the position of the transport company in the market. The importance of intellectual and intangible resources is determined by the position, successful implementation of business strategies and role in the development of the wider community.
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