Elaboration of Accounting Financial Report on Structural Capital
| Autor: | Gîju George Ciprian, Radu Valentin, Grigore (Iancu) Aurelia Mădălina, Vlădaia (Vlad) Mădălina Lucia |
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| Rok vydání: | 2012 |
| Předmět: |
Finance
intangible assets Individual capital business.industry accounting financial report structural capital Accounting Intellectual capital intellectual capital alternative accounting Structural capital Physical capital Financial capital Capital (economics) Capital employed Economics General Materials Science Return on capital employed business |
| Zdroj: | Procedia - Social and Behavioral Sciences. 62:706-710 |
| ISSN: | 1877-0428 |
| DOI: | 10.1016/j.sbspro.2012.09.119 |
| Popis: | In the past few years it has been questioned the problem of quantifyingnand accounting the value and explaining the components of the organization's intellectual capital. There are many companies that rely on intangible assets to make profits and gain competitive advantage but the current financial situations don’t capture - and cannot capture - the main key factors of the value that dominates the new economy. This article aims to show what intellectual capital represents, which are its components and after a preliminary research in a Romanian metallurgical enterprise it suggests a way of determining and accounting one of its components: structural capital. |
| Databáze: | OpenAIRE |
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