POSSIBILITIES FOR THE MEASUREMENT OF THE INTELLECTUAL CAPITAL ON CASE OF COMPANY GORENJE D.D.

Abstract

In the article the importance of the measurement of the Intellectual capital in companies is presented. Article describe different methods of measurement. Later are used two groups of methods, market capitalization method with Tobin’s Q and measuring of Intellectual capital with Value-added intellectual capital coefficient (VAIC) in company Gorenje d.d. for the business years 2015-17. After calculation of Intellectual capital by upper methods, conclusion is that VAIC method is the most appropriate method for the measurement of Intellectual Capital in company Gorenje d.d.. Method base on exact data of Balances and financial statements and is applicable on all levels in organization and give to company managers possibility for the right decisions for improvements and long run profitability.

Keywords

• direct intellectual capital methods
• return on assets methods
• scorecard methods