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2020, vol. 66, br. 2, str. 103-111
Uticaj intelektualnog kapitala na finansijske performanse komercijalnih banaka u Republici Srbiji
Univerzitet u Kragujevcu, Ekonomski fakultet

e-adresajelenapekipekovic@gmail.com, pavlovic.g90@gmail.com, szdravkovic034@yahoo.com
Projekat:
Primena savremenih metoda menadžmenta i marketinga u unapređenju konkurentnosti preduzeća u srbiji u procesu njene integracije u Evropsku uniju (MPNTR - 179062)

Ključne reči: intelektualni kapital; komercijalne banke; finansijske perfomanse; VAIC; ROA; ROE
Sažetak
Uspešne banke su one koje neprestano vrše inovacije, oslanjaju se na nove tehnologije i akcenat stavljaju na veštine i znanja svojih zaposlenih. Drugim rečima, intelektualni kapital, kao oblik nematerijalne imovine, predstavlja ključni faktor uspeha komercijalnih banaka. Stoga, predmet istraživanja rada predstavlja uticaj komponenti intelektualnog kapitala na finansijske performanse komercijalnih banaka u Republici Srbiji. Rezultati analize pokazali su pozitivan statistički značajan uticaj intelektualnog kapitala na stopu prinosa na ukupno uloženu imovinu. S druge strane, komponente intelektualnog kapitala koje se odnose na ljudski i relacioni kapital su ostvarile statistički značajan uticaj, na stopu prinosa na ukupno uloženi kapital, dok strukturni kapital nije.
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O članku

jezik rada: engleski
vrsta rada: naučni članak
DOI: 10.5937/ekonomika2002103P
objavljen u SCIndeksu: 12.08.2020.
Creative Commons License 4.0