Próby wyceny kapitału intelektualnego – identyfikacja podstawowych problemów
Attempts of the evaluation of the intellectual capital– identifi cation of essential problems
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009, vol., nr 78, s. 117-125
Abstract
Contemporary enterprises increasingly appreciate the role of intangible assets in achieving competitive advantage. More and more enterprises are basing activity on intangible assets and especially on the knowledge and the information. The importance of these assets finding expression in the market valuation of enterprises, which frequently – on world stock exchanges – exceeds book value. In the article the methods of intellectual capital estimation were described, and the problems connected with it were identified.