The Classification of the Intellectual Capital Investments of an Enterprise

Procedia - Social and Behavioral Sciences 2014
Oksana Lentjušenkova, Inga Lapiņa

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.

Keywords
intellectual capital, creation investments, development investments, maintaining investments
DOI
10.1016/j.sbspro.2014.11.118
Hyperlink
http://dx.doi.org/10.1016/j.sbspro.2014.11.118

Lentjušenkova, O., Lapiņa, I. The Classification of the Intellectual Capital Investments of an Enterprise. Procedia - Social and Behavioral Sciences, 2014, Vol.156, pp.53-57. ISSN 1877-0428. Available from: doi:10.1016/j.sbspro.2014.11.118

Publication language
English (en)