The business success of every company depends on the ability to manage with all available resources, including the tangible assets (material and financial), included in the financial reports, as well as the intangible (intellectual capital). In addition, the awareness for the role of the intellectual capital as a newly created value, which cannot be adequately stated in the financial reports, considerably rises. In that sense, in order to achieve better business performances and long-term competitiveness, the banking institutions in the Republic of Macedonia should measure the intellectual capital. With applying the current methods for measuring the intellectual capital: Intangible Assets Monitor (IAM), Danish Guidelines, Meritum Guidelines and knowledge balance, it is essential to define appropriate models for measuring as well as reporting the intellectual capital in the banking sector in the Republic of Macedonia. The relevant indicators for measuring the intellectual capital, depending upon the business needs expressed through the key factors of the intellectual capital, should also be defined. This shall enable comparison of the success of the banking institutions in the Republic of Macedonia regarding the managing with the intellectual capital and undertaking proper business corrective activities.
Considering the fact that this subject has not been researched in Macedonia, this paper shall be the first step in discovering ways that shall allow the banking sector to better use, manage and develop knowledge that creates new values, which shall increase the competitiveness and ensure further prosperity in this sector.
The goal of the paper shall be:
- to identify the actual need for measuring the intellectual capital in the banking sector in Macedonia
- to acquire relevant information on scientific and professional basis that shall allow better managing of the intellectual capital
- to recommend measures for enhancement and development of the intellectual capital in the banking sector in Macedonia.
Ključne reči :
Tematska oblast:
Datum:
23.05.2012.
Br. otvaranja:
496
