Naslov
Measurement (management) of intellectual capital

Autori
Sundać, Dragomir ; Fatur-Krmpotić, Irena

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Skup
RAZVOJ LJUDSKIH POTENCIJALA U EKONOMIJI ZNANJA

Mjesto i datum
Opatija, Hrvatska, 09.05.2008

Vrsta sudjelovanja
Poster

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
intellectual capital; knowledge economy; measuring intellectual capital; Calculated Intangible Value

Sažetak
Modern companies work in the conditions of so called New economy, where the knowledge becomes the basic economic resource. Traditional resources as land, capital and labour are determined by diminishing returns ; knowledge instead is connected with increasing returns. Knowledge that can be used in the company for creating value represents the intellectual capital. By measuring intellectual capital, company can manage it. This paper shows concise overview of used methods for measuring intellectual capital. Authors measured intellectual capital in four companies in Croatia using Calculated Intangible Value (CIV) as a method. Results of measuring intellectual capital are complemented with traditional financial ratios. However, intellectual capital statement gives real outlook in competitive advantage of certain company. Every modern company should measure its intellectual capital value and report it as a supplement to traditional balance sheets.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA