MEASURING THE INTELLECTUAL CAPITAL OF AN ENTERPRISE
Autor (i): Răzvan-Dorin, Burz
JEL: G32, M19
Cuvinte cheie: intellectual capital, intangible assets, goodwill, criteria, evaluation
Abstract:
The question we are trying to answer is how we could evaluate the intellectual capital of an enterprise. In literature, there are several models, each with own advantages and disadvantages. The proposed model focuses on four perspectives: intangible assets related to the leader, intangible assets related to human resources, intangible assets related to the enterprise, intangible assets related to the relations of the enterprise and it’s an attempt to offer a more comprehensive perspective on the intellectual capital.
The question we are trying to answer is how we could evaluate the intellectual capital of an enterprise. In literature, there are several models, each with own advantages and disadvantages. The proposed model focuses on four perspectives: intangible assets related to the leader, intangible assets related to human resources, intangible assets related to the enterprise, intangible assets related to the relations of the enterprise and it’s an attempt to offer a more comprehensive perspective on the intellectual capital.
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