A management information system supported on intangibles assets

Domingo NEVADO Peña, Víctor-Raúl LÓPEZ Ruiz and Adriana Grigorescu ()
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Domingo NEVADO Peña: University of Castilla-La Mancha, Spain
Víctor-Raúl LÓPEZ Ruiz: University of Castilla-La Mancha, Spain

Theoretical and Applied Economics, 2013, vol. XX, issue Special II, 268-275

Abstract: Determining and managing Intellectual Capital has become a key management objective in organisations in order to determinate its value and gain competitive advantages. In this paper, we develop a management information system prototype used on a sample of companies that makes possible to estimate, control and manage this capital. We supported on disaggregated formula of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations. In conclusion, the paper provides insight into the structure of intellectual capital database and a standard report of intangible assets to firms.

Keywords: Information System; Intellectual capital; management strategic; intangible assets. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xx:y:2013:i:special-ii:p:268-275

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