The importance of value creation in small and medium-sized business companies has always been in focus. The changing environment has made a stron g impact on all companies all over the world. Nowadays, the value added, which is created by the company, depends not only on tangible assets, but also on intangible assets. It is not enough just to manage internal resources to be efficient, in order to generate high value added. The importance of knowledge and information as a tool to manage external environment brought a new factor to the company. This paper uses the recognized key drivers as a tool to illustrate how the company develops value added and thus increases the shareholder value through focusing on intellectual capital (IC). The purpose of the scientific paper – since the elements of intellectual capital system are intangible and hardly measurable in company’s value added, this paper is aimed to create a model for analysing the company’s value added creation through intellectual capital.