Intelektinio Kapitalo Komponentų Panaudojimo Krypčių Pritaikymas Įmonės Požiūriu

Abstract

In the article directions of use of intellectual capital components within a company and its activities are being analyzed. To perform such analysis, we should first go into details of intellectual capital structure. At this time the concept of intellectual capital in clear definition is not used in any international convention, statute or in any common legal document. Very important but intangible part of any company resource (employee knowledge, competence and experience, company image, infrastructure, customer loyalty, etc.) is not recorded in the financial statements. However, very often these resources strongly influence the business expansion, development, competitive advantage and creation of value enhancement. Consequently these resources and factors that are not put into companies' financial statements but can significantly influence the value of a business were combined into a new concept of intellectual capital. It could be a challenge to determine all elements of intellectual capital that give the business it's competitive advantages. Going further in this direction new problems arise, one of them is very contradictory. The indicator showing the presence or absence of intellectual capital can be observed when the market value of the company is higher than the book value. The difference in value results from not being able to put all company's assets involved in creating value into balance sheets (for example, knowledge of leading specialists, know-how of the management, important business contacts of the employees, etc.). These things are considered when a business is being sold or when a buyer is looking to obtain a certain commercial organization. The above mentioned differences between valuations (it could be also called capitalization/book value ratio) often become important factors focusing on the company's non tangible activities. Various methods of valuation of intellectual capital and its components exist. Larger part of these methods allow to determine the size (value) of intellectual capital using various elements and factors. However, according to their results the most interesting are the methods that use human value based ways to determine the cost of intellectual capital.An important factor in raising the value of a business becomes its social responsibility. An organization that is socially responsible takes care of its employees first, it invests into its intellectual capital, into improving of its employees health, ensuring safe working environment, etc.. It also adheres to principals of conservation even while expanding (Smaliukiene, 2007). A business that operates based on such principles can be sure that its competitive advantage will increase. SRB (Socially responsible business) principles are at work at big and small businesses and they are also tied to effective use of resources and variations.Summarizing results of the research, it can be said that exclusion of intangible company assets and intellectual capital is totally unacceptable because the products manufactured by employ...

Įmonės Intelektinio Kapitalo Ataskaitos Formavimas

“…Analizuojant mokslinę literatūrą intelektinio kapitalo tematika, pastebima, jog dauguma autorių visų pirma savo darbuose stengiasi identifikuoti intelektinį kapitalą bei jo struktūrą (Nahapiet ir Ghoshal, 1998;Edvinsson ir Sullivan, 1999;Swart, 2006;Talukdar, 2008;Mackevičius ir Jarmalaitė, 2011;Tamošiūnaitė ir kt., 2012). Autoriai išsamiai nagrinėja ne tik intelektinio kapitalo vertinimo svarbą (Sveiby, 1997;Bontis, 1998;Palumickaitė ir Matuzevičiūtė, 2007;Hsu ir Fang, 2009;Diez, 2010;Gižienė ir Barkauskas, 2010;Mačerinskienė ir Survilaitė, 2011), bet ir gilinasi į atskirų intelektinio kapitalo komponentų svarbą, jų savitumo atskleidimą (Mikulėnienė ir Jucevičius, 2000;Bagdanavičius, 2002;Grundey ir Varnas, 2006;Marr, 2008;Fitz-Enz, 2009; Barkauskas ir Barkauskienė, 2011; Demartini ir Paoloni, 2011; Barkauskas, 2012) ir tarpusavio ryšio nustatymą (Benevene ir Cortini, 2010). Taip pat siekiama atskleisti intelektinio kapitalo vertinimo aspektus (Schafer, 2001;Flostrand, 2006;Vaškelienė ir Šelepen, 2008;Cabrilo ir kt., 2009;Stankevičienė ir Liučvaitienė, 2012), analizuoti ir kurti vertinimo modelius (Sveiby, 1997;Stewart, 1997;Vaškelienė, 2005;Palumickaitė, 2008;Teece, 2009;Molodchik ir kt., 2012).…”

“…Nustatyta, jog dauguma autorių (Sveiby, 1997;Mikulėnienė ir Jucevičius, 2000;O`Donnell ir kt. 2000;Legenzova ir Ščetko, 2001;Swart, 2006;Ramirez, 2007;Middelhoff, 2008;Vaškelienė ir Šelepen, 2008;Talukdar, 2008;Gižienė ir Barkauskas, 2010;Marr, 2008;Znakovaitė ir Pabedinskaitė, 2010;Vanini, 2010;Mačerinskienė ir Survilaitė, 2011;Stankevičienė ir Liučvaitienė, 2012;Barkauskas, 2012; Tracy-Anne ir kt., 2014) intelektinio kapitalo struktūrą įvardija kaip trijų lygiaverčių komponentų -žmogiškojo, struktūrinio ir santykių kapitalo -visumą.…”