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| Author: | Bogel, Gy. |
| Title: | A vagyon estenkent hazamegy/ The asset goes home in the evening |
| Journal: | Vezetestudomany
1998 : JAN, VOL. 29:1, p. 22-27 |
| Index terms: | HUMAN CAPITAL HUMAN RESOURCE ACCOUNTING ASSET VALUATION |
| Language: | hun |
| Abstract: | Statistics and analyses show that the portion of intellectual capital has been constantly growing within company assets. Intellectual capital has many constituents: competency, skills, structures and relations. Intellectual capital differs greatly from capital in its physical form in many respects. The article discusses in detail the problems of possessing, measuring and managing intellectual capital and emphasises the inevitable changes in company management. |
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