IDEAS home Printed from https://ideas.repec.org/a/agr/journl/vxxy2013ispecial-iip268-275.html
   My bibliography  Save this article

A management information system supported on intangibles assets

Author

Listed:
  • Domingo NEVADO PEÑA

    (University of Castilla-La Mancha, Spain)

  • Víctor-Raúl LÓPEZ RUIZ

    (University of Castilla-La Mancha, Spain)

  • Adriana GRIGORESCU

    (National University of Political Studies and Public Administration Bucharest, Romania)

Abstract

Determining and managing Intellectual Capital has become a key management objective in organisations in order to determinate its value and gain competitive advantages. In this paper, we develop a management information system prototype used on a sample of companies that makes possible to estimate, control and manage this capital. We supported on disaggregated formula of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations. In conclusion, the paper provides insight into the structure of intellectual capital database and a standard report of intangible assets to firms.

Suggested Citation

  • Domingo NEVADO PEÑA & Víctor-Raúl LÓPEZ RUIZ & Adriana GRIGORESCU, 2013. "A management information system supported on intangibles assets," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(Special I), pages 268-275, December.
    • Handle: RePEc:agr:journl:v:xx:y:2013:i:special-ii:p:268-275
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/suplimente/International_Conference_European_perspectives_on_the_lobour_market.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:xx:y:2013:i:special-ii:p:268-275. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.