OBJECTIFICATION OF THE COSTS OF FORMATION AND USE OF INTELLECTUAL CAPITAL IN THE INFORMATION FIELD OF MANAGERIAL ACCOUNTING |
| 3 | |
| 2013 |
| ECONOMIC SCIENCES |
| scientific article | 657.47 | ||
| 286-288 | : intellectual capital, costs, corporate governance process, process of calculation of the cost of production, relational capital, organizational capital, human capital, key performance indicators. |
| We consider a technique for objectification of intellectual capital costs in the information field of managerial accounting, their classification, and assignment to the places of origin and centers of responsibility. A system of key performance indicators is proposed to determine the effectiveness of expenditures made to form the intellectual capital. |
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