The development of modern economic relations has led to the fact that the impact of tangible assets on the market value of a company has decreased significantly and stepped back to intangible assets, which determine the intellectual capital of the economic entity. It is intangible assets that allow you to gain competitive advantages and ensure long-term development in a dynamic environment. This article reviews a method that will allow performing the assessment of such a specific intangible asset as intellectual capital by determining the economic potential of a company. In turn, the proposed approach is able to quantify this parameter, as well as its components: relational, organizational and human capital. To determine the economic potential of a company, the author proposes using the income approach, which is the sum of the net produced values of investment projects most preferred for implementation, as well as the residual value of the economic entity at the end of the accounting period. Depending on business branch, the proposed method will take into account the totality of all external and internal factors influencing the analyzed company and its economic potential, which will help to create new opportunities and development alternatives for both the long-term and the short-term. Modern management should seek to develop the intellectual capital and prevent its leakage to ensure the growth of company productivity. Practical implementation of this methodology will allow management to more rationally form a company development strategy and take into account the existing shortcomings for their elimination. We will consider the essence of intellectual capital as a set of intangible resources that ensures the creation of added value and unique competitive advantages of a corporation in a selected market segment. While considering the intellectual capital, it is necessary to analyze its 3 components: relational, human and organizational capital. The problems, which arise in the quantitative assessment of separate components of intellectual capital lies in the impossibility of classifying a particular intangible asset to a specific type of capital. It is also impossible to assess the impact of a particular constituent on intellectual capital as a whole, since they create the necessary competitive advantages for a company only in complex. The study proposes to obtain a quantitative assessment of intellectual capital based on the analysis of economic potential of a company.