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The European Journal of Applied Economics
2021, vol. 18, br. 1, str. 1-14
Merenje raspodele doprinosa komponenata intelektualnog kapitala - francuski kontekst
Pap Endre ORCID, Petković Miloš ORCID, Simićević Ana
Univerzitet Singidunum, Beograd

e-adresa: mpetkovic@singidunum.ac.rs
Projekat:
The first author is supported by the project on Artificial Intelligence ATLAS (grant No. 6524105) by the Science Fund of the Republic Serbia.

Ključne reči: distribucija; komponente intelektualnog kapitala; doprinos; monotona mera; Šeplijeva vrednost
Sažetak
U ovom radu istražuje se doprinos komponenata intelektualnog kapitala ukupnoj vrednosti intelektualnog kapitala. Ovaj rad je usvojio kvantitativne statističke metode merenja Lambda faze i Šeplijevu vrednost na uzorku od 498 francuskih kompanija u periodu od 2008. do 2016. godine kako bi se procenili najvec'i i najmanji doprinos komponenata intelektualnog kapitala. Za potrebe ovog istraživanja, zvanične finansijske informacije iz godišnjih izveštaja kompanija preuzete su iz finansijske baze podataka "Point Risk". Rad se fokusira na dve od tri komponente intelektualnog kapitala: strukturne komponente i komponente kapitala kupaca. Krajnjim rezultatom Šeplijeve vrednosti, komponenta kapitala kupaca, koja predstavlja komercijalne aktivnosti kompanije sa koeficijentom 0,29911, smatra se najvažnijom. Sa druge strane, najmanji značaj ima komponenta strukturnog kapitala koja predstavlja vrednost koja proizlazi iz troškova istraživanja i razvoja sa koeficijentom 0,07463. Ovo istraživanje doprinosi literaturi o naukama o menadžmentu ispitivanjem raspodele doprinosa dve komponente intelektualnog kapitala u godišnjim izveštajima francuskih kompanija.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/EJAE18-28628
primljen: 01.10.2020.
revidiran: 23.11.2020.
prihvaćen: 21.12.2020.
objavljen u SCIndeksu: 23.04.2021.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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