Інтелектуальний капітал: новий погляд на нематеріальні активи

Abstract

Розглянуто використовувані в цей час підходи до визначення інтелектуальних активів (в усталеній термінології – інтелектуального капіталу), їх структуру, а також взаємозв’язок і відмінність між різними термінами, що використовуються в цій галузі.

In the new millennium most people will perform mental work but not physical one. This intellectual capital isn’t reflected on the balance sheet, but is of greater value to the organization than tangible assets. Knowledge and information are economic wealth in greater extent than the production process; in the last century economy depended on the use of land, natural resources, equipment, and financial capital which created value. Modern information economy depends on the application of knowledge. Intellectual capital is defined as the difference between the market value of the company and the value of tangible assets. Intellectual capital 1consists of three components: human capital, structural capital and customer capital. If managers will effectively manage knowledge, their organization will contribute to improving intellectual capital. This article discusses current approaches to the definition of intellectual assets (in settled terminology - intellectual capital), their structures, the relationship and distinction between the terms used in this area. It contains an overview of theoretical assumptions and is the basis of the theory of intellectual capital, shows its economic substance. The article analyzes approaches to the definition “intellectual capital”, as well as the differences intangible assets, goodwill and intellectual capital.