The role of intangible assets in the process of value creation and models for measurement
The strategy of a company aims at generating value for its shareholders. To attain the performance objectives, the non-financial indicators have an increasingly important role, which impact sensitive points of the organization, such as the quality of management and of the intellectual capital in general. Setting these realities as a starting point, this research focused on presenting an evaluation method of intangible assets that could offer a numerical value of the intellectual capital of the companies from category I of the Bucharest Stock Exchange (except the ones which derive their business from financial services or act as intermediary agents). The study revealed the existence of a considerable volume of intangible assets which are unquantifiable in the financial statements of these companies.
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