The measurement of organizational capital

• Authors: Roman Fiala , Jana Borůvková
• Languages of publication: EN

Abstracts

EN

The aim of the authors was to compare the model for measurement of organizational capital created for the Czech Republic with the model designed based on data of 309 businesses in the South-West Cohesion Region. The p-values of the intercept, the coecients of tangible xed assets and personnel expenses lower than 0.05 coming out in both models indicate statistical signi cance of these regression coecients and intercepts. Therefore, it is signi cant at the 0.05 level that both the intercept and two independent variables have in uence on the dependent variable in both models. Both models show also the highest p-value for the coecient of intangible xed assets. While this regression coecient remains to be statistically signi cant in the model for the entire Czech Republic, it isn't statistically signi cant for the South-West Cohesion Region. Thus the in uence of intangible xed assets on the dependent variable - revenue - hasn't been proven. This article is a part of the results of the project no. 402/09/2057 \Measurement and management of the intangible assets impact on enterprise performance", financed by Czech Science Foundation.

Keywords

EN

organizational capital; measurement; linear regression model; sales; tangible fixed assets; intangible assets; staff costs

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2011
• Volume: 2
• Pages: 25-34

Dates

published

2011-12-22

Contributors

author

Roman Fiala

• Vysoká škola polytechnická Jihlava

author

Jana Borůvková

• Vysoká škola polytechnická Jihlava

• [e-mail], Redakce Littera Scripta, VŠTE, Okružní 10, České Budějovice, 37001, Czech Republic