Intelektinio kapitalo įvertinimas ir atskleidimas

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Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Lietuvių kalba / Lithuanian
Intelektinio kapitalo įvertinimas ir atskleidimas
Alternative Title:
Measurement and disclosure of an enterprise's intellectual capital
In the Journal:
Atskleidimas; Intelektinis kapitalas; Vertės nustatymas; Įmonė.
Disclosure; Enterprise; Intellectual capital; Value setting.
Summary / Abstract:

LTStraipsnyje pateikiama intelektinio kapitalo sampratos analizė, intelektinio kapitalo klasifikacijų analizė ir geriausias intelektinio kapitalo sudėtinių dalių skirstymas. Analizuojami įvertinimo metodai, kurie pagal tam tikrus požymius suskirstyti į keturias grupes. Remiantis išanalizuotais intelektinio kapitalo įvertinimo metodais, pasiūloma intelektinio kapitalo įvertinimo metodologija, kuria remiantis nustatytų įmonės intelektinį kapitalą galima pateikti finansinių ataskaitų rinkinį papildančioje ataskaitoje. [Iš leidinio]

ENDuring the last decades of corporate leadership the market or any other economic success has been measured only by the physical capital indicators. The world is changing and intellectual capital development has become an important factor reflecting an organization's competitive advantage in the market and other opportunities. Therefore, the concern about intellectual capital identification, evaluation and disclosure has been increasing. The focus of the analysis is intellectual capital. The paper aims at the analysis of intellectual capital's structure and its valuation methods and the creation of a methodology for the valuation of intellectual capital in an Lithuanian enterprise. The first part titled "Analysis of Intellectual Capital Concept" deals with the definition of intellectual capital and concept of its structure. In the second part "Methods of Intellectual Capital Measurement" its measurement methods are analyzed. The third part "Methodology of Intellectual Capital Assessment" is based on theoretical knowledge and describes created methodology of intellectual capital measurement. The paper presents the definition of 1С, 1С structure and highlights the most popular classification, measurement methods classified according to certain groups, offers 1С evaluation methodology which makes it possible to submit a report on 1С. [From the publication]

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2019-03-15 19:24:04
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