1. The Classification of the Intellectual Capital Investments of an Enterprise
- Author
-
Inga Lapina and Oksana Lentjushenkova
- Subjects
Finance ,creation investments ,Traditional investments ,Individual capital ,business.industry ,media_common.quotation_subject ,Investment (macroeconomics) ,Intellectual capital ,Capital budgeting ,intellectual capital ,Work (electrical) ,maintaining investments ,General Materials Science ,Quality (business) ,Business ,development investments ,media_common - Abstract
The aim of article is to systematize the types of intellectual capital investments and to work out intellectual capital investments classification, which is based on enterprise different functional spheres and period of time. The literature review shows that there is no unique approach to intellectual capital classification. The authors have divided investments in three groups: creation investments, development investments, maintaining investments. Depending on the enterprise goal and on the amount of the enterprise's intellectual capital and its quality, the enterprise can make investment decision.
- Published
- 2014
- Full Text
- View/download PDF