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2009, vol. 57, br. 9-10, str. 399-414
Nematerijalna aktiva i stvaranje vrednosti
Univerzitet u Kragujevcu, Ekonomski fakultet
Sažetak
U radu se razmatra rastući značaj nematerijalne aktive i njena uloga u procesu stvaranja vrednosti. Imajući u vidu da se nematerijalna aktiva na različite načine definiše i kategorizira, izlaganje otpočinje ukazivanjem na različite definicije i vrste nematerijalne aktive. S obzirom da su sve izraženiji zahtevi za merenjem nematerijalne aktive i njenim iskazivanjem u finansijskim izveštajima, poseban deo rada je posvećen ovim pitanjima. Nematerijalna aktiva (ukupno i po pojedinim komponentama) se posmatra i vrednuje sa stanovišta njenog doprinosa ostvarivanju strategije, odnosno meru njene vrednosti čini doprinos strategije uvećanju buduće vrednosti. Nakon toga sledi analiza značaja nematerijalne aktive za uvećanje vrednosti. Dobar pokazatelj potentnosti nematerijalne aktive predstavlja značajno odstupanje tržišne od knjigovodstvene vrednosti preduzeća. U ovom delu rada se posebno analizira ljudski kapital kao deo nematerijalne aktive čiju najznačajniju supstancu čini znanje. Budući da strategija predstavlja najznačajniju plansku odluku preko koje se korišćenjem nematerijalne aktive ostvaruju opipljivi rezultati, izlaganje završava razmatranjem odnosa strategije i nematerijalne aktive. Različite perspektive iz koncepta Usklađene liste, koja predstavlja alat za formulisanje i implementaciju strategije, se dovode u vezu sa odgovarajućim vrstama nematerijalne aktive.
Reference
*** (2006) Međunarodni računovodstveni standard 38 - nematerijalna imovina. dostupno na Internet adresi: http://www.mfin.sr.gov.yu/src/1356
*** (2006) Međunarodni računovodstveni standard 3 - poslovne kombinacije. www.mfin.sr.gov.yu/src/1367
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O članku

jezik rada: srpski
vrsta rada: izvorni naučni članak
objavljen u SCIndeksu: 16.02.2010.