O niektórych problemach metodologicznych wyceny kapitału intelektualnego przedsiebiorstwa

• Authors: Sokołowski, Jarosław , Jóźwicki, Rafał

Title variants

PL

Chosen Problems of Estimating the Value of Intellectual Capital of the Company

Abstracts

EN

The aim of the modern enterprise is an increase in the broader values. An important component and also factor in the company's value is its intellectual capital. One of the most important problems of theory and practice in this area is the measurement and reporting of intellectual capital of the company. There are two kind of approaches, namely the approach of intellectual capital valuation based on market value of the company and approach to valuation of various components of intellectual capital. This article addresses the methodological problems of estimating the value of intellectual capital in the first of these approaches. The Authors have indicated that the previous methodology for valuation of intellectual capital, in particular, in the formula based on the difference of the market value of companies and its book value has an important methodological flaw. Therefore the Authors proposed two slightly different formulas for estimating the value of intellectual capital.

Keywords

EN

intellectual capital; market value of the company

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2012
• Volume: 267

Dates

published

2012

Contributors

author

Sokołowski, Jarosław

author

Jóźwicki, Rafał

other

Społeczna Akademia Nauk; Wydział Zarządzania; Katedra Zarządzania

Identifiers

URI

http://hdl.handle.net/11089/1765