VAIC™ -: an accounting tool for IC management

被引：431

作者：

Pulic, A ^{[1
]}

机构：

[1] Graz Univ, Austrian Intellectual Capital Res Ctr, A-8010 Graz, Austria

来源：

INTERNATIONAL JOURNAL OF TECHNOLOGY MANAGEMENT | 2000年 / 20卷 / 5-8期

关键词：

intellectual capital; value creation; value creation efficiency; measuring;

D O I：

10.1504/IJTM.2000.002891

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

The existing accounting system cannot meet the requirements of modem companies any more because not costs but value creation is the core of modern business. If a company aims to achieve a maximum result with its given resources management must know how successfully they create value in the company. Information provided by a basic economic function - measuring the efficiency of value creation - is therefore decisive for successful management of intellectual assets. The VAIC(TM) method measures and monitors the value creation efficiency in the company using accounting based figures. The better a company's resources (capital employed and intellectual capital) have been utilized, the higher the company's value creation efficiency will be (whereby human capital, as the decisive value creation factor of modern business). This results in an increase of value added on the one hand and determines the market value on the other hand as our research has shown.

引用

页码：702 / 714

页数：13