Korzyści i problemy dotyczące wdrożenia koncepcji sprawozdania z kapitału intelektualnego

• Authors: Małgorzata Trocka

Title variants

EN

BENEFITS AND RISKS OF IMPLEMENTING THE CONCEPT OF INTELLECTUAL CAPITAL REPORT

• Languages of publication: PL

Abstracts

EN

Modern economy is primarily based on knowledge whose role has changed with the transforming economics of the industrial age into the information age. It is one of the major components of immaterial resources of the organization. Intellectual capital of the company determines its market success and the advantage over the competition. Properly managed is huge potential and gives it the opportunity to create value. In this type of economy, intellectual capital report presents information in order to explain the difference between accounting value and the valuation made by the market. The article presents the benefits and risks arising from implementation of different concepts of intellectual capital reports to the practice of Polish enterprises.

Keywords

EN

CAPITAL REPORT; IMPLEMENTING; INTELLECTUAL CAPITAL

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 125-134

Contributors

author

Małgorzata Trocka

• Państwowa Wyższa Szkoła Zawodowa w Gorzowie Wlkp., Instytut Zarządzania, Zakład Finansów i Rachunkowości