engleski

14. VAIC™ - An Accounting Tool For Human Capital Management

The usual focus on financial results, capital and financial transactions is now complemented with a description of the company’s intellectual capital and its development. In Skandia, the role of intellectual capital is focused on the client, on processes, human factors and research and development. Some concepts of measurement involve nonfinancial indicators, while others try to define the financial contribution of intellectual capital. In our research, we monitor and measure intellectual capital using the VAIC -method. The VAIC – method consists of two factors of business operations. Besides monitoring the success of the physical capital of an enterprise, the value of this method lies in monitoring and measuring the success of the intellectual potential of an enterprise.

value added; intellectual capital; intellectual potential

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