| Abstract [eng] |
Scientists (Shah, Khedkar, 2006; Grace, Tang, 2009; Wight, 2009; Macerinskiene, Survilaite, 2011; Stankeviciene, Liucvaitiene, 2012 etc.) identify different objects of study, each exploring an intellectual capital and other individual intellectual capitals as well as the structure of its elements, such as: human capital, brands but the essence remains the same, intangibles estimation problem. Scientists eager to measure intangibles use different methods and obtain different results. Therefore, aiming to accurately measure the intangible resources the question is often raised: which method to choose? The intangibles assessment methods are the objective of the research. The purpose of the paper is to organise, analyse and group the intangibles assessment methods and to make their classification. Tasks of the research: 1. To systematise, group and summarise assessment methods of intangibles. 2. To make classification of assessment methods. Assessment of intangibles is widely considered because of the biggest focus on the formation of definitions, classification, evaluation methods for analysis in Lithuania and other countries. [...]. |
