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Vrednovanje Intelektualnog Kapitala Primenom Metode Obračunate Nematerijalne Vrednosti (Measurement Of Intellectual Capital Using Calculated Intangible Value Method)

Author

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  • Siniša Radić

Abstract

Intelektualni resursi su vremenom postajali sve značajniji deo ukupne imovine poslovnih entiteta, pa se prirodno nametnulo pitanje izveštavanja o vrednosti ovih sredstava i o njihovom doprinosu u kreiranju rezultata. U akademskoj i stručnoj literaturi, a pogotovo u praksi vodećih konsultantskih firmi, razvijene su brojne metode za utvrđivanje vrednosti intelektualnog kapitala poslovnih entiteta koje možemo klasifikovati u dve velike grupe – monetarne i nemonetarne metode. U ovom radu biće predstavljena metoda obračunate nematerijalne vrednosti kao monetarna metoda kojom se vrednuje ukupan intelektualni kapital organizacije kao celine. Cilj rada je da se prezentuju argumenti u prilog i protiv korišćenja ove metode, kao i da se prikaže konkretna primena metode obračunate nematerijalne vrednosti na podacima iz uzorka koji čine velike poslovne banke iz bankarskog sektora Republike Srbije, odnosno iz njihovih finansijskih izveštaja u periodu od 2012. do 2014. godine.

Suggested Citation

  • Siniša Radić, 2016. "Vrednovanje Intelektualnog Kapitala Primenom Metode Obračunate Nematerijalne Vrednosti (Measurement Of Intellectual Capital Using Calculated Intangible Value Method)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 22, pages 71-88, September.
    • Handle: RePEc:beo:ekidpr:y:2016:i:22:p:71-88
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    More about this item

    Keywords

    intelektualni kapital; vrednovanje intelektualnog kapitala; metoda obračunate nematerijalne vrednosti;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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