Naslov
Intelectual capital as a driving force of economic development

Autori
Jelena Legčević

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

Izvornik
Interdisciplinary Management Research XI / Dražen Barković, Bodo Runzheimer - Osijek : Ulrich Jautz, Germany, Vladimir Cini, Croatia, 2015, 112-120

Skup
Interdisciplinary Management Research XI

Mjesto i datum
Opatija, Hrvatska, 15.05.2015. - 17.05.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
intelectual capital; knowledge; economic development

Sažetak
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 ).

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA