Title Značaj i vrednovanje intelektualnog kapitala u okviru nematerijalne imovine
Title (english) Significance and avaluation of the intellectual capital in terms of intangible asset
Author Fabio Ivinić
Mentor Robert Zenzerović (mentor)
Mentor Ksenija Černe (mentor)
Committee member Manuel Benazić (predsjednik povjerenstva)
Committee member Robert Zenzerović (član povjerenstva)
Committee member Ksenija Černe (član povjerenstva)
Committee member Ticijan Peruško (član povjerenstva)
Granter University of Pula (Faculty of economics and tourism "Dr. Mijo Mirković") Pula
Defense date and country 2018-09-14, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Accounting
Abstract Zahvaljujući financijskim izvještajima stječe se uvid u financijsko stanje i rezultate poslovanja poslovnog subjekta, njima je također moguće komparirati uspješnost i rast pojedinih društava, saznati dinamiku kretanja pojedinih pozicija u financijskim izvještajima te doći do saznanja o nizu ostalih varijabla i analiza koje su u određenom trenutku potrebne kako bi se stekao što bolji i kvalitetniji uvid u poslovanje i učinkovitost poslovanja poslovnih subjekata.
No, pitanje je jesu li danas takvi podaci dovoljni za određivanje realne vrijednosti i stvaranju točnih očekivanja povrata određene imovine ili je u današnjem „društvu znanja“ određeni „nevidljivi faktor“ sve zaslužniji i odgovorniji za uspješnost poslovanja organizacije. Upravo je intelektualni kapital u svom punom obliku ono što vrlo često razlikuje poslovanje, kvalitetne poslovne procese i postignuća poslovnih subjekata.
U današnjem „društvu znanja“ sve se više prepoznaje značaj i potreba proučavanja intelektualnog kapitala i njegovog direktnog utjecaja na trenutno i buduće poslovanje poslovnih subjekata. Trenutni napori i saznanja te alati za vrednovanje intelektualnog kapitala zasigurno nisu dostigli željenu razinu i ne mogu se smatrati odgovarajućima za precizno i efikasno mjerenje vrijednosti intelektualnog kapitala kod poslovnih subjekta.
Nemogućnost njegovog vrednovanja u suvremeno doba predstavlja veliki teret i manjkavost u efikasnom i preciznom određivanju vrijednosti poslovnih subjekata. Uz mogućnost njegovog odgovarajućeg vrednovanja investitori bi također bili u zahvalnijoj poziciji za preciznije procjenjivanje vrijednost poslovnih subjekata, odnosno stekao bi se kvalitetniji uvid kako u trenutno stanje tako i u buduće načine poslovanja organizacije.
Korisnost koja proizlazi iz intelektualnog kapitala poslovnog subjekta nije ništa manje važna za poslovanje i upravljanje organizacije od kapitala koji je obuhvaćen financijskim izvještavanjem, navedeno se pogotovo odražava u smislu dugoročne perspektive organizacije.
Abstract (english) Thanks to the financial statements, we are able to insight the financial situation and results of a business entity, it is also possible to compare the success and growth of each individual company, find out the trend and dynamics of every individual positions in the financial statements, and to find out about many other variables and analyzes that are required at a specific time in order to gain a better view into the business efficiency and results. However, the question is whether such data are today sufficient or not to determine the real value and to establish the exact expectation of a return on a particular asset. The real question is if there is a "certain invisible factor" in the contemporary “society of knowledge" that is becoming more and more responsible for the organization's performance. It is precisely intellectual capital in its full form that often distinguishes business, their quality business processes and achievements. Now days, in a so called "society of knowledge" there is an increasing awareness of the importance and need of studying the intellectual capital and its direct impact on the current and future results of business entities. Current efforts, knowledge and tools for evaluating intellectual capital certainly did not reach the desired level and cannot be considered adequate for accurate and efficient measurements of the intellectual capital value within a business entity. Currently, the inability to evaluate the intellectual capital presents a great burden and a big imperfection for an efficient and accurate determination of the business entities value. In addition to being able to adequately evaluate it, investors would also be in a better position for a more accurate assessment of the business entities value; they would gain a better insight into the current situation and many other things that affects the entities future in which the organization operates.
The utility that derives from the intellectual capital of a business entity is no less important for business operations and organization management than assets- capital within the financial statements reporting, specifically referred in a long - term organizational perspective.
Keywords
korisnost
vrijednost
vrednovanje
struktura
dijelovi
kapital
intelektualni kapital
knjigovodstvo
društvo
aktiva
imovina
nematerijalna imovina
zaposlenici
razvoj
Keywords (english)
utility
value
valuation
structure
parts
capital
intellectual capital
accounting
company
property
asset
intangible asset
employers
development
Language croatian
URN:NBN urn:nbn:hr:137:866468
Study programme Title: Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics Course: Financial Management Study programme type: university Study level: graduate Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resource Text
File origin Born digital
Access conditions Open access
Terms of use
Repository Digital Repository Juraj Dobrila University of Pula
Created on 2018-12-21 17:32:39