Pregledni rad
PROBLEMS REGARDING THE ASSESSMENT OF THE BOOK VALUE OF A BUSINESS IN THE KNOWLEDGE ECONOMY
Branko Dukić
; Sveučilište u Osijeku, Ekonomski fakultet u Osijeku
Goranka Majić
; Kruna 2011 d.o.o., Zagreb, Croatia
Stojanka Dukić
; duxMission d.o.o., Osijek, Croatia
Sažetak
Significant changes in the society starting from the end of last century, have transformed the industrial age into the new post industrial age, which could colloquially be denominated as information age. One of vital characteristics of that economy is the transition from matter management to data management. Data is, at the same time, a basis for business processes management, a means for completing business processes, as well as a product of business processes. Thus, data is simultaneously a raw material, as well as semi-finished goods and finished goods, but also a management resource and company equity. The thesis that data resources are the key to a successful business of a modern business entity is today accepted in an axiomatic manner, in theory. Therefore, a question whether the power of a business entity in contemporary circumstances of doing business should be measured by the value of its tangible assets as it was done in the industrial age should be rightfully raised, or is its value a product of its intangible assets, i.e. its organized repositories of data, information and knowledge. In the bookkeeping assessment of the economic value of a business, material assets are still the key factor, and accounting is the only activity oriented towards maintaining the material essence of a business. Such accounting is not updated, therefore it is necessary to implement new ways of bookkeeping assessment of the economic value of a business, which shall accept the value of data, information and knowledge that the business possesses.
Ključne riječi
knowledge economy; data basis intellectual capital; bookkeeping assessment of the economic value; information; knowledge
Hrčak ID:
194751
URI
Datum izdavanja:
31.12.2017.
Posjeta: 753 *