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 57
- Downloads 0
NOWOCZESNA STRATEGIA BEZPIECZEŃSTWA GOSPODARKI NARODOWEJ ZA POMOCĄ POLITYKI MAKROOSTROŻNOŚCIOWEJ
Celem artykułu jest wyjaśnienie wpływu polityki makroostrożnościowej na stan bezpieczeństwa makroekonomicznego na przykładzie polskiej gospodarki. Polityka makroostrożnościowa, istotna w systemie zapewnienia bezpieczeńst...
THE CREATION OF INNOVATION THROUGH INTER – ORGANIZATIONAL COOPERATION
The article presents relations between alliances and processes of the creation of innovations. It defines the term “alliance” and characterizes the modern market of advanced technologies. It presents the forms of allianc...
MISSELLING BARRIER TO THE DEVELOPMENT OF INSURANCE IN POLAND
The purpose of the text is to show the effects of mis-selling, mis-selling of financial products, inadequate and unsuitable to the needs of customers and uses the factors preventing these unethical practices on the examp...
THE SOCIAL ASSISTANCE SYSTEM IN POLAND IN THE LIGHT OF THE NEW CONCEPT OF PUBLIC MANAGEMENT
The aim of the article is to present the social assistance model in Poland in the light of new concepts of public management in this area. As a result of the review of the available literature on the subject, the genesis...
SUSTAINABLE BUILDING AS A MANIFESTATION OF INNOVATIVENESS IN THE REAL ESTATE SECTOR
After Poland’s accession to the European Union, the speed of changes occurring in the world economy has become a driver for economic growth. Social vision of the market economy in Europe of the 21st century emphasizes su...