Pomiar i wycena kapitału intelektualnego

Dariusz Zarzecki; Przemysław Piechota

Published : 2012-04-30

Vol. 41 (2012)

Measurement and Valuation of Intellectual Capital

Dariusz Zarzecki

Przemysław Piechota

Abstract

In the modern knowledge-based economy, intellectual capital (in the broad sense of the term) is without doubt one of companies' crucial economic resources. It is estimated that in developed economies in the first decade of the 20th century, its share in creating company value averaged between 60 and 75%. Despite a dynamic increase in the economists' interest in its classification, measurement and valuation, it has to be acknowledged that the prospects for creating a single, coherent definition and developing flawless valuation methods still seem distant. This article contains a description of the most significant intellectual capital valuations methods (also in a narrower sense - solely as human capital) as well as a synthetic analysis of the key aspects related to their theoretical background and use in economic practice.(original abstract)

Keywords:

Intellectual capital, Intellectual capital valuation, Enterprise valuation, Valuation of intangible assets

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Zarzecki, D., & Piechota, P. (2012). Measurement and Valuation of Intellectual Capital. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 41(41). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1315

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References

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Dariusz Zarzecki

Affiliation:

Uniwersytet Szczeciński Poland

Przemysław Piechota

Affiliation:

Uniwersytet Szczeciński Poland