Scopul nostru este sprijinirea şi promovarea cercetării ştiinţifice şi facilitarea comunicării între cercetătorii români din întreaga lume.
Autori: Ipate, Dragos Mihai
Editorial: Universitatea "Lucian Blaga" Sibiu, Romania within the EU:Opportunities, requirements and perpectives, vol. II - section2: management - marketing - tourism, vol II, 2007.
Abstract. In the last 10-15 years, in the worldwide management research can be noticed an increasing concern for the evaluation of intangible assets of the companies, for registering them in the accountancy and, in that way, for distributing them in the costs, respectively in the prices. As a matter of fact, from the moment in which the efforts for defining the intangibles have brought to a somewhat successful conclusion, the experts’ concernment was focused on finding a measurement, evaluation and expressing method of intangibles. The literature on this subject currently notices more such methods, proposed by various authors, as for instance the Value Added (VA); the Tobin’s Q Score; the Market to Book Value; the Intangible Assets Monitor (IAM); the Value Chain Score Board; the Skandia Compass; the Balanced Scorecard; the Learning Ability Index etc., grouped, according to what is distinctive to each method, in monetary, atomist, non-monetary atomist, holistic and non monetary methods. By analyzing the way in which the above mentioned methods are conceived to work, the author of this study relieves the absence of an index able to credibly evaluate the management as intangible asset. His main criticism expressed and argued in this study is to notice that all these methods are satisfactory as general orientation for the management and shareholders, but none of them leads to an operational management. That is exactly why the study is a starting point for elaborating a new operational evaluation method of management, a method useful both for managers and shareholders.
Cuvinte cheie: International Economic Conferencem May 2007, "Lucian Blaga" University, Sibiu, Proceedings Papers // intangible assets; evaluations methods; management as intangible