Efektywność kapitału intelektualnego a wyniki finansowe przedsiębiorstwa

• Autorzy: Joanna Nakonieczny

Warianty tytułu

Effectiveness of Intellectual Capital and Financial Results of the Company

• Języki publikacji: PL

Abstrakty

Żadna organizacja gospodarcza nie jest samodzielnym bytem działającym indywidualnie, niezależnie od otoczenia i systemu. Zdolność przetrwania w burzliwym i wysoce konkurencyjnym otoczeniu zależy od jej zdolności do innowacji, a także wymusza nieustanne dążenie do zwiększenia efektywności i wydajności. Ze względu na to, że głównym motorem rozwoju każdej organizacji jest kapitał intelektualny, a nie rzeczowy, oczywiste wydaje się badanie jego wpływu na wyniki finansowe. Celem niniejszego opracowania jest weryfikacja efektywności kapitału intelektualnego oraz jego wpływu na wyniki finansowe badanej jednostki. Do analizy wykorzystano zmodyfikowany współczynnik Pulicia - MVAIC. Zbadano związek pomiędzy poszczególnymi komponentami współczynnika a podstawowymi miarami finansowymi badanej jednostki ROA i ROE przy zastosowaniu współczynnika korelacji r-Pearsona. Wyniki empiryczne jednoznacznie wskazują na ścisłą pozytywną zależność pomiędzy indeksem MVAIC a rentownością jednostki. Całość opracowania dopełnia przegląd literatury z badanego zakresu.(abstrakt oryginalny)

EN

No economic organisation is an independent entity operating individually, regardless of the environment and the system. The ability to survive in a turbulent and highly competitive environment depends on its ability to innovate and forces it to constantly strive to increase its efficiency and productivity. Considering the fact that the main driver of development of any organisation is intellectual capital and not material one, it seems obvious to examine its impact on financial results. The aim of this study is to verify the effectiveness of intellectual capital and its impact on the financial results of the entity in question. The analysis was based on the modified Pulića - MVAIC coefficient. The relationship between particular components of the coefficient and basic financial measures of the studied ROA and ROE units was examined using the r-Pearson correlation coefficient. Empirical results clearly indicate a close positive relationship between the MVAIC index and the unit's profitability. The whole study is complemented by a review of literature from the studied scope.(original abstract)

Słowa kluczowe

PL

Kapitał intelektualny; Współczynnik intelektualnej wartości dodanej; Rentowność aktywów; Rentowność kapitału własnego; Efektywność

EN

Intellectual capital; Value Added Intellectual Coeficient (VAIC); Return on assets (ROA); Return on equity (ROE); Effectiveness

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2019
• Numer: nr 11 (63)
• Strony: 96--114

Twórcy

autor

Joanna Nakonieczny

• Politechnika Rzeszowska

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Identyfikatory

DOI

10.15611/pn.2019.11.07