Analiza si evaluare capitalului intelectual.Rezultatul unui studiu
ANALYSIS AND VALUATION OF INTELLECTUAL CAPITAL. THE RESULT OF A STUDY
Author(s): Daniel Manaţe, Raluca Sandu, Ion Anghel Subject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: Intangible Assets; Intellectual Capital; Valuation; Analysis
Summary/Abstract: In present the intellectual capital is a key factor in company’s profitability. Two major forces have driven the high performance workplace over the past two decades: globalization and increasing in technological changes. In an environment lead by globalization and fast technological change, intangible assets are the key success factor because the knowledge assets provide a sustainable competitive advantage. The valuation of intangible assets is fundamental to support management decision in allocation investment and investor’s decision regarding the value versus price. In our research we consider a group of Romanian companies and analyze the importance of intangible value into the total market value of the equity. From accounting point of view the importance of intangible assets is very low but from the market evidence was indicated around 50% importance of intangible value in total market value.
Journal: Analele Universităţii din Craiova - Seria Ştiinţe Economice
- Issue Year: XXXVI/2008
- Issue No: 6
- Page Count: 8
- Language: English
