Dynamic intellectual capital model in a company

    Vladimir Shatrevich Affiliation
    ; Deniss Ščeulovs Affiliation
    ; Elina Gaile-Sarkane Affiliation


The aim of this paper is to indicate the relations between company’s value added (VA) and intangible assets. Authors declare that Intellectual capital (IC) is one of the most relevant intangibles for a company, and the concept with measurement, and the relation with value creation is necessary for modern markets. Since relationship between IC elements and VA are complicated, this paper is aimed to create a usable dynamic model for building company’s value added through intellectual capital. The model is incorporating that outputs from IC elements are not homogeneously received and made some contributions to dynamic nature of IC relation and VA. Variables that will help companies to evaluate contribution of each element of IC are added to the model. This paper emphasizes the importance of a company’s IC and the positive interaction between them in generating profits for company.

Keyword : intellectual capital, Information Communication Technologies, value creation, organizational structure, performance

How to Cite
Shatrevich, V., Ščeulovs, D., & Gaile-Sarkane, E. (2015). Dynamic intellectual capital model in a company. Business, Management and Economics Engineering, 13(1), 76-94.
Published in Issue
Jun 29, 2015
Abstract Views
PDF Downloads
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.