| Abstract [eng] |
During the last decades of corporate leadership the market, or any other economic success was measured only the physical capital indicators. The world is changing and it is changing the structure of production and technological base, increasing the value of intellectual potential, which affects the functioning of the company's performance. Intellectual capital development become important factors reflecting the organization a competitive advantage in the market and other opportunities, therefore increasing concerns about intellectual capital identification, evaluation and disclosure. The focus of these analysis is intellectual capital. The aim of the thesis - based on intellectual capital valuation methods, to create a Lithuanian investor enterprise intellectual capital valuation methodology and examine it empirically. In order to reach the main aim, specific tasks are defined: 1) on the basis of literary analysis, to clarify the concept of intellectual capital, the main features of the types. 2) to analyze the underlying intellectual capital accounting issues and assessment of basic accounting principles applicable to this type of asset. 3) according to the intellectual capital valuation models, to do a comparative analysis of these models and to develop an intellectual capital valuation methodology. 5) on the basis of the company's data, empirically verify the developed intellectual capital valuation methodology and to offer an intellectual capital report. The work consists of an introduction, three main parts and the findings. The first part of "The concept of intellectual capital" aims to disclose the concept of intellectual capital, the types of measures and valuation factors. The second part of "Intellectual capital accounting and valuation" proposed methodological tools and a specific example of the company will be creating an intellectual capital reporting process. The third part of „Intellectual capital disclosure of service enterprise“ is made in the practical application of methodology developed in a particular company. The above example of an intellectual capital report can be additional source of information for company managers and external information users. |
