Intelektinio kapitalo įvertinimas ir atskleidimas
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]Reikšminiai žodžiai: Atskleidimas; Intelektinis kapitalas; Vertės nustatymas; Įmonė; Disclosure; Enterprise; Intellectual capital; Value setting.
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]
- Intelektinio kapitalo auditas : samprata, uždaviniai ir realios galimybės / Lina Užienė, Jolanta Dalia Staliūnienė. Ekonomika ir vadyba. 2009, Nr. 14, p. 123-131.
- Intelektinio kapitalo valdymas: strateginis aspektas : disertacija / Renata Mikulėnienė. Kaunas, 2003. 164 lap.
