文章基本信息

标题：Intellectual Capital Evaluation Models
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作者：Agoston Simona ; Puia Ramona Stefania ; Orzea Ivona 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：The evaluation and measurement of intellectual capital is an issue of increasing importance for companies because of the staleness of the traditional accounting systems which do not provide relevant information regarding the value of a company. Thus,specialists are working to identify a model for assessing intellectual capital that can be easily implemented and used. The large number of proposed models but also the major differences between them emphasizes the fact that the specialists are still far from having reached a consensus. Still,there is no model accepted by most of the companies. The article aims to achieve a brief description of some of the most important models in intellectual capital.
关键词：intellectual capital;evaluation model;market value;cost