Models of non-material resources in enterprises – the structural aspect
Models of non-material resources in enterprises – the structural aspect

Summary/Abstract: Non-material resources represent an integral part of assets in a knowledge and information oriented enterprise. Their complexity and diversity result from the different interpretations offered by various scientific disciplines and practitioners. They are subject to an ongoing analysis and investigation in terms of particular components of non-material resources in an enterprise, especially from the perspective of accounting practice which does not offer adequate instruments to present and disclose non-material resources. The analysis of non-material resources, as well as their changes and impact on the value of an enterprise, is possible by means of a model. The objective of the article is to select a representative group of non-material resources’ components for the purposes of a model’s development, to be applied in a small and medium-sized enterprise and also in a large enterprise, which reflects the reality in a smaller scale and, at the same time, allows for drawing conclusions to be used in developing analytical solutions. The analysis of literature references allows us to conclude that the recommended structures of non-material resources’ models, suggested by many authors, are diverse and contain a certain degree of conceptual chaos. They are, however, also convergent in the sense of non-material resources’ essence and differ only in the used nomenclature. The proposal of an optimal non-material resources model structure will allow for introducing a certain order in both theoretical studies and practical considerations.

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