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Intelectual capital as a driving force of economic development (CROSBI ID 624313)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Jelena Legčević Intelectual capital as a driving force of economic development // Interdisziplinäre Managementforschung / Dražen Barković, Bodo Runzheimer (ur.). 2015. str. 112-120

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

Povezanost rada

Ekonomija