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2000 | nr 553 | 63--80
Tytuł artykułu

Możliwości pomiaru kapitału intelektualnego organizacji i jego prezentacji w sprawozdaniach finansowych

Autorzy
Warianty tytułu
The Possibilities of Measurement of Human Capital of an Organisation and Its Presentation in Financial Statements
Języki publikacji
PL
Abstrakty
Przedstawiono zagadnienia związane z problemem pomiaru kapitału intelektualnego (ludzkiego) będącego źródłem kreowania wartości firmy. Obecnie najczęściej wykorzystuje się cztery systemy pomiaru: rachunkowość zasobów ludzkich, ekonomiczna wartość dodana, karta wyników i kapitał intelektualny. W artykule autorka analizuje system pomiaru kapitału intelektualnego na przykładzie firmy CEO Skandia Assurance and Financial Services (AFS).
EN
Managers constantly face new challenges. Sometimes these are old challenges presented in a new light or new context, but from time managers face a completely new challenge. One example is the management of intellectual capital in the information age. In all probability, this is a challenge that is incomprable with experience to date. This article looks at issues connected with measuring the intellectual capital of organisations in terms of the need for accountability. In accordance with this principle, firms should inform investors and the whole business environment about all the elements that make up the value of a given firm. To this end, financial reports need to be supplemented with information about intellectual capital. Issues connected with measuring intellectual capital revolve around the four most well-known measurement models, namely: human resource accounting, added value accounting, the balance sheet of financial results, and the value of intellectual capital. The author does not treat these issues exhaustively, but rather presents the current trends and experience to date in this area. (original abstract)
Rocznik
Numer
Strony
63--80
Opis fizyczny
Twórcy
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000000006999

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