Intellectual capital and measuring its effectiveness by VAIC[sup]TM[/sup]
Journal Title: Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie - Year 2016, Vol 17, Issue 3
Abstract
About the competitive advantage of modern enterprises do not decide today traditional material assets (fixed assets), but mainly intangible resources, among which the intellectual capital plays a key role. It is a special kind of enterprise asset, which is unique, stands out among the competition, and most importantly it is difficult to copy. Intellectual capital is essential for the proper functioning of the company and its value verified on the market, is its economic potential and allows you to build competitive advantage. To ensuredevelopment of the company, it is thereforeextremely important to identify and quantify intellectual capital. Unfortunately, financial statements, which is provided by the traditional accounting does not allow an estimation of the value of intellectual or human capital. It is because financial accounting focuses primarily on an analysis ofmaterial and financial resources, without taking into accountintangible assets. It is therefore necessary to search for suchmethods of measurement of assetscreatingintellectual capitalthat allow to manage andmake the rightdecisionsinterms of its appropriate development. One of the methods of measuring of assetscreatingintellectual capital that allow to manage andmake the right decisionsinterms of its appropriate development. One of the methods of measuring intellectual capitalis VAICTM VAICTM (Value Added Intellectual Coefficiency).The purpose of thisarticle is to describethe application of the method VAICTM (Value Added Intellectual Coefficiency) to measure intellectual capital on the example of a particularcompany.
Authors and Affiliations
Bogusław Jędrzejas
Keywords
Related Articles
- EP ID EP188420
- DOI -
- Views 43
- Downloads 0
Model flexicurity a społeczna odpowiedzialność biznesu (CSR)
Cel – flexicurity i społeczna odpowiedzialność biznesu (CSR) stanowią istotne zagadnienia współczesnej polityki społecznej w Europie, stając się jednocześnie elementem rzeczywistości społecznej, gospodarczej i polityczne...
AN ADVERTISING IN THE WORLD OF NEW TECHNOLOGY – AN OVERVIEW OF SELECTED ISSUES
The main aim of this article is to present selected issues concerning advertising in the context of new technology, considered especially in reference to: Interactive Digital Signage, interactive advertising and prankver...
RESOURCE-EFFICIENT AND ENERGY-EFFICIENT CHANGES IN WASTE OILS MANAGEMENT
Contemporary problems of waste oils management in Ukraine are considered in the paper. Based on European Union countries’ experience the innovation approach to solve the waste oils management problem is supposed. Reformi...
INFORMATION ASPECTS OF THE REVENUE AND EXPENSE LEDGER ON THE EXAMPLE OF THE DEPARTMENT BAKERY-CONFECTIONERY X
Revenue and expense ledger is the most popular form of taxation, through various information in the book of taxpayers are able to efficiently manage their businesses. Making an analysis of costs and revenues is very impo...
Wpływ kultury organizacyjnej państw europejskich i azjatyckich na poziom zarządzania w organizacji
Zamierzeniem artykułu jest przedstawienie kultury organizacji jako szczególnie cennego zasobu stanowiącego ważne źródło przewagi konkurencyjnej.We współczesnym świecie wielokulturowość staje się zwyczajnym elementem życi...