Home  Journals  Finance and Credit  4(532) - 2013 January

Justification of structural content of the intellectual capital of company in value-oriented approach

Available online: 3 February 2013

Subject Heading: ECONOMIC ISSUES

JEL Classification: 

In modern economy the intellectual capital becomes the key driver of companies' value creation. Intangibles are heterogeneous resources therefore they are analyzed and managed according to special intellectual capital structure. Nevertheless till today there is no one universal intellectual capital structure and its content as well. This article proposes the justification of intellectual capital structure using value based management approach.

Keywords: intellectual capital, intellectual capital structure, value-based management

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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