Evaluation of intellectual capital as a factor in the development of business systems industries
This paper analyzes the role of intellectual capital ie intellectual property in economic and social development, as well as its function within thecompany asan important and often crucial development factor. Furthermore, thispaperexplainstheknowledge-basedeconomy as a fundamental change in the economy and its logical path of development. The focus of this paper is on methods and models for measuring intellectual capital. The authors present and analyze quantitative and qualitative methods and approaches, and in the conclusion, they provide a critical review and propose a new direction for measuring intellectual capital. Apart from the above, an example of assessing the value of intangible assets of small and medium-sized enterprises from the countries of the European Economic Area is provided.
engleski
2024
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intellectual capital, knowledge economy, indicators, quantitative, qualitative