Pomiar kapitału intelektualnego wskaźnikiem VAIC™
Valuation of intellectual capital with VAIC™

Summary/Abstract: Management of modern enterprises requires measurement of its most valuable resource, which is intellectual capital. This task does not seem to be easy, especially because of the intangible nature of intellectual capital components. The purpose of this article is to present value added intellectual coefficient VAIC™, as one of the methods of intellectual capital measurement. The paper also presents results of studies conducted on companies listed on the Warsaw Stock Exchange on the W1G20 index. The study covers period 2009-2012 and is part of the project funded by the National Science Centre allocated on the basis of the decision DEC- -2011/01/N/HS4/06036.

• Details
• Contents