The Intangible Assets, the Hidden Wealth of the Romanian Companies
The Intangible Assets, the Hidden Wealth of the Romanian Companies

Author(s): Florentina Moisescu, Silvia-Aurora Titor
Subject(s): Economy
Published by: Editura Lumen, Asociatia Lumen
Keywords: intellectual capital; intangible resources; Value Added Intellectual Coefficient (VAIC); value added; microenterprises
Summary/Abstract: Many of the Romanian companies are familiar with the intellectual capital notions but are hesitant to implement an assessment and measuring methodology of intangible resources. As in the case of the small and medium enterprises, such reticence is even higher, the study focused on measuring the performance of the intellectual capital in a micro-enterprise, by using the VAIC method. The structured methodology may be applied by such companies too only by means of internal resources, without involving additional costs, and the obtained results are easy to interpret and may be used in the value added indicators management reviews.

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