VIDIKI MERJENJA INTELEKTUALNEGA KAPITALA V PODJETJIH

Kolmanič, Maja

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Title:	VIDIKI MERJENJA INTELEKTUALNEGA KAPITALA V PODJETJIH
Authors:	ID Kolmanič, Maja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UNI_Kolmanic_Maja_2011.pdf (675,29 KB) MD5: 927D94CF5DE27F3EE315B1B7D1674090 PID: 20.500.12556/dkum/580a4158-7fc3-4907-84a9-54f4f75479e2
Language:	Slovenian
Work type:	Final seminar paper
Organization:	EPF - Faculty of Business and Economics
Abstract:	Danes se intelektualnemu kapitalu kot obliki neopredmetenega sredstva v podjetju pripisuje vedno večji pomen. K temu pripomore dejstvo, da so podjetja vedno bolj znanjsko naravnana in jim intelektualni kapital kot sredstvo povečuje tržno vrednost. V širšem smislu se intelektualni kapital deli na človeški in strukturni kapital. Metode za merjenje razdelimo v štiri kategorije: metode tržne kapitalizacije, metode dobičkonosnosti sredstev, metode zbirk kazalnikov in direktne metode. Podjetje naj izbere metodo, ki bo posredovala natančno tiste podatke, ki jih potrebuje. Velikost podjetja glede na število zaposlenih in vrednost poslovnih prihodkov naj ne vpliva na izbiro. Enako velja za dejavnost podjetja. Metode namreč niso naravnane tako, da bi ta dva dejavnika vplivala na njihovo izbiro. Računovodsko vrednotenje intelektualnega kapitala je še v pripravljalni fazi. Trenutno se pripoznavajo le določene oblike intelektualnega kapitala, kot so npr. dobro ime in patenti.
Keywords:	intelektualni kapital, neopredmetena sredstva, znanje, človeški kapital, strukturni kapital, znanjsko naravnana podjetja, metode tržne kapitalizacije, metode dobičkonosnosti sredstev, direktne metode intelektualnega kapitala, metode zbirk kazalnikov
Place of publishing:	Maribor
Publisher:	[M. Kolmanič]
Year of publishing:	2011
PID:	20.500.12556/DKUM-19913
UDC:	005.3
COBISS.SI-ID:	10841884
NUK URN:	URN:SI:UM:DK:TS4NMVTU
Publication date in DKUM:	21.11.2011
Views:	2412
Downloads:	339
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ASPECTS OF MEASURING INTELLECTUAL CAPITAL IN ENTERPRISES
Abstract:	Today, intellectual capital as a form of intangible assets in the company is becoming increasingly important. This is because companies are increasingly knowledge oriented and intellectual capital as an asset is increasing their market value. In a broader sense, intellectual capital is divided into human capital and structural capital. Methods for measuring are divided into four categories: market capitalization methods, return on assets methods, scorecard methods and direct intellectual capital methods. The company should choose the method which will expose exactly the information they need. Company size by number of employees and value of operating income should not affect their selection. The same goes business activities. The methods for measuring intellectual capital are not oriented in the way that these two factors would influence their choice. Accounting valuation of intellectual capital is still at a preliminary stage. Currently, there are only certain types of intellectual capital such as a good name and patents being recognized.
Keywords:	intellectual capital, intangible assets, knowledge, human capital, structural capital, knowledge oriented companies, market capitalization methods, return on assets methods, direct intellectual capital methods, scorecard methods

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