Social capital measurement based on 'The value explorer' method
| Autor: | Viktor Ievdokymov, Serhii Lehenchuk, Dmytro Zakharov, Uliana Andrusiv, Olga Usatenko, Larisa Kovalenko |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Management Science Letters, Vol 10, Iss 6, Pp 1161-1168 (2019) |
| Druh dokumentu: | article |
| ISSN: | 1923-9335 1923-9343 |
| DOI: | 10.5267/j.msl.2019.12.002 |
| Popis: | The article substantiates the essence of the concept of “social capital” as a resource in terms of formed, permanent, established types of highly effective socio-economic interactions. In addition, the main directions of its manifestation and its structural elements are defined. It is stated that for quantitative measurement of social capital at the enterprise level, it is necessary to establish its precise framework, to determine its structure and key features. As an object of accounting, social capital should be regarded as an intangible asset. The expediency of using the Value explorer method for social capital estimation, which requires some necessary steps, has been substantiated as follows: the use of clearly established algorithm of actions in the implementation of rational selection for a new product; the use of internal and external innovations in the process of generating new ideas and production of innovations within the framework of the product realization strategy; identify areas of key competitive advantages related to social capital; determining the role of the sphere of competitive advantages in production and sales of products; gross profit distribution by key competitive advantages; calculation of the potential of the competitive advantages sphere; assessment of the durability and sustainability of the competitive advantages of the enterprise and calculation of the present value of all elements of social capital of the enterprise. Five main levels of social intangibles are identified and grounded. The study allows to form an appropriate matrix to analyze the effectiveness of their use in the enterprise. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
|