期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：1
语种：English
出版社：Ovidius University Press
摘要：We develop a tool used on a sample of firms that makes possible to estimate,forecast and manage Intellectual Capital from an accounting information system. We started with a disaggregated model 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 with little information required.
关键词：Intangible;intellectual capital report;management;measurement;strategic planning.
