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In the article the authors address the problem of the growing significance of measuring intangible assets of an organization and its increasing influence on the market position of companies. Within the set of intangible assets of an organization the authors focus on the problems of measuring employee motivation and customer satisfaction. As the results of these studies show, by nature non-quantifiable issues are key aspects of building market position of the twenty-first century company. To make an accurate diagnosis of the issues discussed in the work the authors present structural equation modelling method (SEM), as an effective tool for the presentation of the process of building complex marketing phenomena such as both employee motivation and customer satisfaction. Presented in this paper the results of our' own studies show (in the measurement of employee motivation and customer satisfaction) performed SEM modeling confirm the high efficacy of these tools in the area of measuring the phenomena studied with the determination of the main success factors within the analyzed issues. The results show that the structural equation modeling is now regarded as the most advanced and simultaneously accurate method of measurement within the analysis of intangible assets of an organisation. Thanks to the structural equation modelling investigator obtains the exact knowledge about the perception of the company by its main stakeholders (internal - employees or external - customers), so it can match the management of the company to meet the needs and expectations of the market, which in in the strategic perspective, ensures the company sustainable competitive advantage and strong market position.