For many years, scientists and researchers have analyzed the economy in the case of production, the resources and results of production. We have traditional factors of production (land, capital and labor) and other resources; we influence and achieve something new. However, the results of production can be vastly different from time to time, even when the same resources are being used - why? The answer is people who create, use and implement. We cannot find two absolutely identical persons, thus, the thoughts, the behavior and style of management are also different. Why Russia having a huge land, different natural resources, financial capital, and labor force is still developing country? Why China and India reach such a significant growth having a bulk of nonͲeducated people? Why Japan and Great Britain are still so powerful in economic reality? It could be explain by economic cycle or environmental changes. But the reality is not so difficult and not so easy. This is something that is hidden from our eyes and no so obvious - something that is concealed in "a black box”. In this paper, we are going to look at not only the process of production but also try to find specific aspects which can help us to create something new and reach new aims. This paper has a theoretical vector to find several ideas how to open a "black box” of Intellectual capital. And next, we are going to test our hypothesis providing the empirical evidences.