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To Question About Role of Factors System in Forming of Enterprise Activity Economic Efficiency


Kirill Yaroshenko
(about the author)

Yaroshenko Kirill Nikolaevich – Postgraduate Student, Russian Presidential Academy of National Economy and Public Administration

Published in:
Creative Economy
– № 8 / August, 2012



Keywords: factor system, innovations, intellectual capital, knowledge economy, management, strategy, value


Citation:
Kirill Yaroshenko (2012). To Question About Role of Factors System in Forming of Enterprise Activity Economic Efficiency. Creative Economy, 6(8), 18-24. — url: http://bgscience.ru/com/lib/898


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Abstract:

Article characterizes system of private and integral factors of intellectual capital with utilization of different rules for analytical evaluation. Actuality of analytical approach is proved. Structure is considered. Elements are specified. Characteristic of obtained results is given. Factors system categories are defined.








References:
1. Anderson R.H. and Epstein M.J. (1996). The usefulness of corporate annual reports to shareholders in Australia, New Zealand, and the United States: an international comparison, Studies in Managerial and Financial Accounting, Vol.4.
2. Gelb D.S. and Zarowin P. (2002). Corporate disclosure policy and the informativeness of stock prices, Review of Accounting Studies, Vol. 7 No.1.
3. Mouritsen J., Larsen, H.T. and Bukh P.N. (2001a). Intellectual capital and the ‘capable firm: narrating, visualising and numbering for managing knowledge, Accounting, Organizations and Society, Vol. 26 No.7.
4. Mouritsen J., Bukh P.N., Johansen M.R., Larsen H.T., Nielsen C., Haisler J. and Stakemann, B. (2003a). Analysing Intellectual Capital Statements, Danish Ministry of Science, Technology and Innovation, Copenhagen.
5. Mouritsen, J., Bukh P.N., Flagstad K., Thorbjørnsen S., Johansen M.R., Kotnis, S., Larsen H.T., Nielsen C. and Kjærgaard, I. (2003b). Intellectual Capital Statements – The New Guideline, Danish Ministry of Science, Technology and Innovation, Copenhagen.
6. Nielsen C., Bukh, P.N., Mouritsen J., Johansen M.R., Gormsen P., Intellectual capital statements on their way to the stock exchange: Analyzing new reporting systems. Journal of Intellectual Capital, Vol. 7 No.2, 2006.
7. Nazarova L.A. Rol innovatsionnoy deyatelnosti v razvitii sovremennogo predpriyatiya // Kreativnaya ekonomika, 2012, № 4 (64).

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