期刊名称:Studies and Scientific Researches: Economics Edition
印刷版ISSN:2066-561X
电子版ISSN:2344-1321
出版年度:2016
页码:71-76
DOI:10.29358/sceco.v0i0.356
语种:English
出版社:University of Bacău
摘要:This article entitled Statistical Models of Representing Intellectual Capital approaches and analyses the concept of intellectual capital,as well as the main models which can support enterprisers/managers in evaluating and quantifying the advantages of intellectual capital.Most authors examine intellectual capital from a static perspective and focus on the development of its various evaluation models.In this chapter we surveyed the classical static models: Sveiby,Edvisson,Balanced Scorecard,as well as the canonical model of intellectual capital.Among the group of static models for evaluating organisational intellectual capital the canonical model stands out.This model enables the structuring of organisational intellectual capital in: human capital,structural capital and relational capital.Although the model is widely spread,it is a static one and can thus create a series of errors in the process of evaluation,because all the three entities mentioned above are not independent from the viewpoint of their contents,as any logic of structuring complex entities requires.
关键词:organisational intellectual capital;human capital;structural capital and relational capital;internal structure and external structure