In the actual stage of Knowledge Era, enterprises need to gain and maintain their competitive advantage and one of the feasible ways is through their intellectual capital management. This approach supposes a great effort from the middle and low level managers in providing timely information and knowledge about the company's processes and results (a big amount of data, information and knowledge have to be stored and combined in order to calculate related indicators for organizational

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... . Another challenging problem of the intellectual capital management is related to the control and better valorised of organization intangible assets that generate added value for the company. This is the context and motivation of the present article though which we aim to debate the problem of intellectual capital management by the concepts state-of-the-art that will underline and present the intellectual capital evaluation tools. Based on the literature review, there will be proposed a new tool and an associated methodology for the intellectual capital evaluation. A case study will provide arguments for the validity of the proposed methodology. Finally, some conclusions and remarks will be made in order to underline the originality of the research done and the future work that should be developed.