The value model of intellectual capital and its application

被引:0
|
作者
Fu, YL [1 ]
机构
[1] Xiamen Univ, Xiamen, Peoples R China
关键词
intellectual capital; value model; contribution value; intellectual capital management;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
Measuring the value of intellectual capital is becoming a topic of great interest in corporate financial management and intellectual capital management. Several approaches have been proposed in the past, most of which focused on quality analysis of the value of intellectual capital in firm. We try to make a breakthrough on this topic. Firstly, this article constructs quantified models to measure the contribution value index of intellectual assets. Secondly, we apply these models to study two corporate cases, and the result shows that these value models are applicable to assess the quality of intellectual capital in corporations. Using these models, managers can determine the level of capital matching, identify which specific intellectual asset needs new investment, and so on. These models provide a novel tool for measuring, managing, and understanding afirm's intellectual assets.
引用
收藏
页码:1941 / 1949
页数:9
相关论文
共 50 条
  • [1] A model for the value of intellectual capital
    Moon, Yun Ji
    Kym, Hyo Gun
    [J]. CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION, 2006, 23 (03): : 253 - 269
  • [2] The Valuation of Intellectual Capital and Its Application
    Fu, Yuanlue
    [J]. ICPOM2008: PROCEEDINGS OF 2008 INTERNATIONAL CONFERENCE OF PRODUCTION AND OPERATION MANAGEMENT, VOLUMES 1-3, 2008, : 931 - 936
  • [3] Censoring model for evaluating intellectual capital value drivers
    Cheng, Meng-Yuh
    Lin, Jer-Yan
    Hsiao, Tzy-Yih
    Lin, Thomas W.
    [J]. JOURNAL OF INTELLECTUAL CAPITAL, 2008, 9 (04) : 639 - +
  • [4] Estimating a measure of intellectual capital value to test its determinants
    Goebel, Viktoria
    [J]. JOURNAL OF INTELLECTUAL CAPITAL, 2015, 16 (01) : 101 - 120
  • [5] A research model for collaborative value creation from intellectual capital
    Hlupic, V
    Qureshi, S
    [J]. ITI 2003: PROCEEDINGS OF THE 25TH INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY INTERFACES, 2003, : 431 - 437
  • [6] Intellectual capital and company value
    Berzkalne, Irina
    Zelgalve, Elvira
    [J]. 2ND INTERNATIONAL SCIENTIFIC CONFERENCE - CONTEMPORARY ISSUES IN BUSINESS, MANAGEMENT AND EDUCATION 2013, 2014, 110 : 887 - 896
  • [7] Intellectual capital - The value of content
    Chiariglione, L
    [J]. TECHNOLOGY REVIEW, 2000, 103 (02): : 79 - 79
  • [8] A Research on the Evolvement Model of Intellectual Capital Value Increase based on BASS Model
    Dan, Zhang
    [J]. 2008 4TH INTERNATIONAL CONFERENCE ON WIRELESS COMMUNICATIONS, NETWORKING AND MOBILE COMPUTING, VOLS 1-31, 2008, : 10907 - 10910
  • [9] The Inclusion of the Intellectual Capital and the Reflection of Its Value in the Banks Annual Reports
    Erina, Jana
    Erins, Ingars
    [J]. ENTREPRENEURSHIP VISION 2020: INNOVATION, DEVELOPMENT SUSTAINABILITY, AND ECONOMIC GROWTH, VOLS 1 AND 2, 2013, : 734 - 745
  • [10] The value relevance of brand equity, intellectual capital and intellectual capital management capability
    Yang, Jing
    Brashear, Thomas
    Asare, Anthony
    [J]. JOURNAL OF STRATEGIC MARKETING, 2015, 23 (06) : 543 - 559