Development of method for measuring the intellectual capital of companies

Intelektualni kapital je neopipljivo jedinstvo obično nevidljivih resursa i aktivnosti baziranih na znanju koje dodaju vrednost organizaciji u očima internih i eksternih aktera (stejkholdera). U radu se istražuje mogućnost merenja ovog nematerijalnog konstrukta, sačinjenog od ljudskog, organizacionog i relacionog kapitala. 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.Intellectual capital is the intangible unity of usually invisible knowledge-based resources and activities that add value to an organization in the eyes of internal and external stakeholders. This study explores the possibility of measuring that intangible construct composed of human, organizational and relational capital. The method for measurement and monetary valuation has been successfully developed and the proposed model was verified by statistical analysis. The method is intended primarily for external reporting, but due to high accuracy, reliability and verifiability of results can also be used as a tool of management control