The aim of the paper is to present the analysis concept focused on the evaluation of company innovation capability. The innovative enterprises potential in tourism industry is the evaluation starting point, with regard to the innovation system of a company. An important research tool is the analysis of the relationship between resources and capabilities showing a causal relationship between these categories. The qualitative measurement procedure of the enterprise innovation capability has been described in the article and steps to verify that capability have been provided. The further part of this article presents the results of the empirical research on innovation of 12 tourist companies. It has been demonstrated that the key determinants of this ability are the employee as well as managerial competences in the frames of innovations, cooperation with customers and collaborators in terms of knowledge, innovation-oriented organizational culture and the use of IT tools. In the light of the given, own, empirical research results and also the predecessors’ research results, it can be presumed that companies compete with one another through the created innovation as well as their innovative capability. The innovative capability assessment may be useful in determining the competitive and strategic enterprises position in a given sector.