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The use of InCaS model to identification and measuring of structural capital in small and medium enterprises
1
Szczepankiewicz Poznań University of Economics Department of Accounting
Online publication date: 2012-12-28
Management 2012;16(2):102-116
KEYWORDS
ABSTRACT
The use of InCaS model to identification and measuring of structural capital in small and medium enterprises Structural resources are an important component of the market value of many business entities. For many years attempts have been made at developing uniform methods and models for identification and valuation of structural capital. “Intellectual Capital Statement - Made in Europe” (InCaS) that constitutes a particularly useful, complex tool to assess, to report and to develop the intellectual capital and structural capital of an modern SME companies. The paper shows application of InCaS project for measuring and presenting structural capital in 25 pilot-SMEs in Europa, in this in 5 pilot-SMEs in Poland. The paper shows also practical application of InCaS concept for assess, to report and to develop the structural capital on the example of a modern company the industry of IT services in Poland - BLOOMING Technologies Sp. z o.o.
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| eISSN: | 2299-193X |
| ISSN: | 1429-9321 (1997-2019) |
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