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Ekonomika
2021, vol. 67, br. 2, str. 1-11
Investicije u intelektualni kapital kao pokretač budućih performansi preduzeća
Petković Miloša ORCID, Krstić Bojanb ORCID, Rađenović Tamarab ORCID
aUniverzitet Singidunum, Poslovni fakultet, Beograd, Srbija
bUniverzitet u Nišu, Ekonomski fakultet, Srbija

e-adresa: mpetkovic@singidunum.ac.rs, bojan.krstic@eknfak.ni.ac.rs, tamara.radjenovic@eknfak.ni.ac.rs
Sažetak
Posmatrajući dvadeseti vek, kao vek ideja, znanja, inovacija, informacija i promena, intelektualni kapital je bio i ostao interesantna tema u poslednjih nekoliko decenija. Naime, intelektualni kapital je jedan od najvažnijih strateških resursa preduzeća koji omogućava stvaranje i održavanje konkurentske prednosti. Za sada ne postoji jedinstven pristup u definisanju investicija u intelektualni kapital. Definicija investicija u intelektualni kapital zavisi od glavnog cilja istraživanja ili praktične implementacije. Otuda je svrha ovog rada analiziranje različitih koncepata investicija u intelektualni kapital kako bi se razjasnilo razumevanje ovih investicija bilo kao dodatni trošak za preduzeće ili kao investicija koje će generisati buduće ekonomske koristi. Analiza će omogućiti da se dođe do zaključka da li se investicije u intelektualni kapital sagledavaju kao troškovi ili investicije u poslovnim knjigama kompanije.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonomika2102001P
primljen: 26.02.2021.
prihvaćen: 14.04.2021.
objavljen u SCIndeksu: 23.07.2021.
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