Pregled bibliografske jedinice broj: 35443
14. VAIC - An Accounting Tool For Human Capital Management
14. VAIC - An Accounting Tool For Human Capital Management // 10th Anniversary Conference on: Human Capital and Management / Edvinsson, Leif (ur.).
Stockholm: Stockholm University, 1998. (predavanje, nije recenziran, cjeloviti rad (in extenso), znanstveni)
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Naslov
14. VAIC - An Accounting Tool For Human Capital Management
Autori
Pulić, Ante
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
10th Anniversary Conference on: Human Capital and Management
/ Edvinsson, Leif - Stockholm : Stockholm University, 1998
Skup
10th Anniversary Conference on: Human Capital and Management
Mjesto i datum
Stockholm, Švedska, 17.09.1998. - 18.09.1998
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Nije recenziran
Ključne riječi
value added; intellectual capital; intellectual potential
Sažetak
The usual focus on financial results, capital and financial transactions is now complemented with a description of the companys intellectual capital and its development. In Skandia, the role of intellectual capital is focused on the client, on processes, human factors and research and development. Some concepts of measurement involve nonfinancial indicators, while others try to define the financial contribution of intellectual capital. In our research, we monitor and measure intellectual capital using the VAIC -method. The VAIC method consists of two factors of business operations. Besides monitoring the success of the physical capital of an enterprise, the value of this method lies in monitoring and measuring the success of the intellectual potential of an enterprise.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija