EFEKTYWNOŚĆ KAPITAŁU INTELEKTUALNEGO W OPARCIU O METODĘ VAIC(TM)
EFFICIENCY OF INTELLECTUAL CAPITAL BASED ON VAIC(TM) METHOD

Summary/Abstract: The appearance of the knowledge economy and the category of intellectual capital placed a new challenge to the traditional accounting. Accounting is governed by the rules of historical development. Some of them remain invariable, whereas others need to be adjusted to new needs of the economy. What seems to be the most important now is to develop appropriate standards unifying the requirements of measuring, presenting and researching effectiveness of the intellectual capital since the measurement of traditional, physical aspects of economic processes is insufficient to make rational managerial decisions. One of the methods of measuring the intellectual capital is the A. Pulić’s method of VAICTM . The purpose of the article is to present a measurement method of the effectiveness of the intellectual capital, using the value added coefficient based on the example of a given enterprise. The research methods used in the article are based on the studies of literature concerning the scope of the research as well as an analysis of financial data of the entity, necessary to carry out the research.

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