Intelectual capital as a driving force of economic development (CROSBI ID 624313)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Jelena Legčević
engleski
Intelectual capital as a driving force of economic development
Intellectual capital is a collaboration and mutual learning within and between undertakings which ensures their long-term successful business association. Intellectual capital is an attempt assigning financial value of knowledge within a particular economic entity. This paper will present ways of measuring intellectual capital, ie. valorization techniques of intangible assets. The increased interest in the measurement of intangible assets is the result of increasing enterprise value which is not shown in the accounting statements and therefore creates the wrong information . The biggest difference between market and book value recorded just high-tech enterprises and industries where intensive knowledge is invested in intangible assets such as research and development and brand. Therefore, one of the main challenges for management is creating conditions for successful generation of intangible value ( knowledge , services , experience , benefits , speed, quality and reputation ) and its transformation into tangible forms ( income , profits , value added, stocks , market value ).
intelectual capital; knowledge; economic development
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Podaci o prilogu
112-120.
2015.
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objavljeno
Podaci o matičnoj publikaciji
Interdisciplinary Management Research XI
Dražen Barković, Bodo Runzheimer
Osijek: Ulrich Jautz, Germany, Vladimir Cini, Croatia
1847-0408
Podaci o skupu
Interdisciplinary management research XI
predavanje
15.05.2015-15.05.2015
Opatija, Hrvatska