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Razvoj metode za merenje intelektualnog kapitala preduzeća / Development of method for measuring the intellectual capital of companies

<p>Intelektualni kapital je neopipljivo jedinstvo obično nevidljivih resursa i aktivnosti baziranih na znanju koje dodaju vrednost organizaciji u očima internih i eksternih aktera (stejkholdera).<br />U radu se istražuje mogućnost merenja ovog nematerijalnog konstrukta, sačinjenog od ljudskog, organizacionog i relacionog kapitala.<br />Metoda za merenje, odnosno monetarnu valuaciju, uspešno je razvijena, a predloženi model verifikovan je statističkom analizom. Metoda je namenjena prvenstveno eksternom izveštavanju, ali se usled velike preciznosti, pouzdanosti i proverljivosti rezultata može koristiti i kao kontrolna alatka menadžmenta.</p> / <p>Intellectual capital is the intangible unity of usually invisible knowledge-based<br />resources and activities that add value to an organization in the eyes of<br />internal and external stakeholders.<br />This study explores the possibility of measuring that intangible construct<br />composed of human, organizational and relational capital. The method for<br />measurement and monetary valuation has been successfully developed and<br />the proposed model was verified by statistical analysis. The method is<br />intended primarily for external reporting, but due to high accuracy, reliability<br />and verifiability of results can also be used as a tool of management control.</p>

Identiferoai:union.ndltd.org:uns.ac.rs/oai:CRISUNS:(BISIS)105038
Date30 November 2017
CreatorsGajić Nenad
ContributorsGrubić-Nešić Leposava, Budinski-Petković Ljuba, Ćosić Ilija, Uzelac Zorica, Mihailović Dobrivoje
PublisherUniverzitet u Novom Sadu, Fakultet tehničkih nauka u Novom Sadu, University of Novi Sad, Faculty of Technical Sciences at Novi Sad
Source SetsUniversity of Novi Sad
LanguageSerbian
Detected LanguageUnknown
TypePhD thesis

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