出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Determining and managing Intellectual Capital has become a key management objective in organisations in order to determinate its value and gain competitive advantages. In this paper, we develop a management information system prototype used on a sample of companies that makes possible to estimate, control and manage this capital. We supported on disaggregated formula of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations. In conclusion, the paper provides insight into the structure of intellectual capital database and a standard report of intangible assets to firms.
