POSSIBILITIES FOR THE MEASUREMENT OF THE INTELLECTUAL CAPITAL ON CASE OF COMPANY GORENJE D.D. Print

Rosmery Idina Mendez[1], Mateja Gorenc[2] 

Abstract

In the article the importance of the measurement of the Intellectual capital in companies is presented. Article describe different methods of measurement. Later are used two groups of methods, market capitalization method with Tobin’s Q and   measuring of Intellectual capital with Value-added intellectual capital coefficient (VAIC) in company Gorenje d.d. for the business years 2015-17. After calculation of Intellectual capital by upper methods, conclusion is that VAIC method is the most appropriate method for the measurement of Intellectual Capital in company Gorenje d.d.. Method base on exact data of Balances and financial statements and is applicable on all levels in organization and give to company managers possibility for the right decisions for improvements and long run profitability.

Key words: direct Intellectual Capital Methods, return on Assets Methods, scorecard Methods, market Capitalization Methods

[1] Rosmery Idina Mendez is a Master's student at at the Faculty of Business and Technology, University of Nova Gorica, Slovenia ( This e-mail address is being protected from spambots. You need JavaScript enabled to view it )
 

[2] PhD Mateja Gorenc, College of Accounting and Finance, Ljubljana, Slovenia ( This e-mail address is being protected from spambots. You need JavaScript enabled to view it )

Cite this article:
Idina Mendez Rosmery, Gorenc Mateja. POSSIBILITIES FOR THE MEASUREMENT OF THE INTELLECTUAL CAPITAL ON CASE OF COMPANY GORENJE D.D. . Innovative Issues and Approaches in Social Sciences, vol.13, no.1:20-32, DOI:http://dx.doi.org/10.12959/issn.1855-0541.IIASS-2020-no1-art2

Digital Object Identifier(DOI): http://dx.doi.org/10.12959/issn.1855-0541.IIASS-2020-no1-art2

View full text in pdf: http://www.iiass.com/pdf/IIASS-2020-no1-art2.pdf

 

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