13 Gheorghe Holt

7/31/2019 13 Gheorghe Holt

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Analele Universit ii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 3/2010

Annals of the Constantin Brncui University of Trgu Jiu, Economy Series, Issue 3/2010

161

CAPITALUL INTELECTUAL - AVERE

ASCUNS NEREFLECTAT N

SITUAIILE FINANCIARE

Prof. univ. dr Gheorghe HOLTUniversitatea Constantin Brncui din

Trgu Jiu

Alina HOLTUniversitatea Constantin Brncui din

Trgu Jiu

Rezumatn procesul dezvoltrii contemporane, pornind de

la modificrile care au avut loc n societatea modern,omul continu s fie factorul principal n cadrul

procesului de producie, iar rolul su se amplific,datorit, ndeosebi capacitii sale creatoare ireceptivitii fa de autodezvoltare. Ca urmare atransformrii tiinei n for nemijlocit de producieritmul i amploarea dezvoltrii economice, precum, ivalorificarea superioar a resurselor naturale depind maimult ca oricnd de factorul uman, de calificarea forei de

munci utilizarea ei raional.Fr a minimaliza rolul celorlali factori aiproduciei care determin progresul economico-social aloricrei naiuni, fr a subestima importana investiieimateriale, se impune s subliniem rolul factorului umann strategia creterii economice.

Cuvinte cheie: investiie intelectual, valoriculturale, Teoria capitalului uman, economie bazat pecunoatere.

Problema instruirii i formrii forei demunc calificate const nu numai n formareaei n general, ci i n asigurarea cunotinelori deprinderilor cerute de progresul tehnic i deevoluia acestuia n perspectiv.

Societatea de azi se afl ntr-o continuschimbare. Au loc mari transformritehnologice, iar prioritile se schimb i elencontinuu. Totodat, ideile vechi sunt dejaabandonate, chiar discreditate, i sunt nlocuite

cu altele noi. Evoluia este aa de rapid nct

INTELLECTUAL CAPITAL - HIDDEN

FORTUNE NOT REFLECTED IN

FINANCIAL STATEMENTS

Prof. PhD Gheorghe HOLTConstantin Brancusi University of

Trgu Jiu

Alina HOLTConstantin Brncui University of

Trgu Jiu

AbstractIn contemporary development process,

starting from changes that took place in modernsociety, man continues to be the main factor in the

process of products, and its role is amplified because,especially its creative capacity and receptiveness tothe self development. As a result of thetransformation of science in direct force of

production, the rhythm and extent of economicdevelopment as well, and values greater edificationof natural resources depend more than ever of human

factor, labor qualification and its rational use.Without minimizing the role of other factors ofproduction that determines the economic and socialprogress of any nation, without underestimating theimportance of materials investment, it mustemphasize the role of human factor in economicgrowth strategy.

Key words: intellectual investment, culturalvalue, Human capital theory, cross knowledge-basedgovernment units

The issue of training and skilled laboris not only in its formation "in general", butalso provide knowledge and skills required

by technical progress and its evolution inperspective. Society today is constantlychanging. Great technological changestaking place, and priorities change and theycontinuously. Also, old ideas are alreadyabandoned, even discredited, and replaced

by new ones. Evolution is so fast that

everything is true today may tomorrow


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tot ce este valabil astzi, mine poate sprimeasc alte coordonate i s rmn perimat.Companii noi se nfiineaz mereu i nu pestemult timp dau faliment.

Aceast nou civilizaie este att derevoluionar nct sfideaz vechile moduri degndire, vechile formule, ideologii i dogme,acestea nefiind corespunztoare realitii.

Azi, mai mult ca oricnd, se puneaccentul pe organizaiile flexibile, suficient deagile, care fac fa schimbrilor rapide. Acesteatrec de la specialiti singulari la echipemultifuncionale i mai ales interfuncionalecare pretind att calitatea produsului, ct i pecea a decidenilor.

Viteza schimbrilor din era n care trimi ne desfurm activitatea a produs mutaii in modul de a privi lucrurile,care nu maicorespund momentelor actuale, iar rapiditateaocant cu care aceste mutaii se produc nedetermin s schimbm modul de a gndi n

perspectiva apropiati chiar n cea ndeprtat.Inteligena uman devine factorul

primordial n averea organizaiilor, iarrecunoaterea importanei valorii bunurilorintangibile, n special cunoaterea, reprezint

caracteristici ale noii economii.

1.1.Conceptul de investiieintelectual

n definirea noiunii de investiieintelectual vom porni de a definiia investiiein general, cu referire la modelele clasice ikeynesiste. Pentru a avea o imagine deansamblu asupra noiunii de investiie, seimpune s scoatem n eviden asemnrile idiferenierile ntre investiia fizic i investiiaintelectual, iar pentru a reui o definire ainvestiiei intelectuale este necesar s o situm

pe aceasta n cadrul macro i microeconomic ncare se situeaz teoria general a investiiei.Acest demers ne va permite s consideraminvestiia intelectual ca o component ainvestiiei n ansamblul su.

receive coordinates and remain obsolete.New companies are established over timeand not always fail.

This new civilization is so

revolutionary that defies the old ways ofthinking, old formulas, dogmas andideologies, which are not relevant to reality.

Today, more than ever, organizationsemphasizes flexible, agile enough, to copewith rapid change. They go from specialistteams singular multifunctional andinteroperable especially claiming both

product quality and that of the makers.Speed of change was that we live and

operate the product and how mutations of

looking at things, which no longercorrespond to current moments andshocking speed with which these mutationsoccur determine to change our way ofthinking in perspective and even in thedistant.

Human intelligence organizationbecomes the primary factor in wealth andimportance of recognizing the value ofintangible assets, particularly knowledge, ischaracteristic of the new economy.

1.1. The concept of intellectualinvestment

In the definition of intellectualinvestment will start from the definition ofinvestment in general, with reference toclassical and Keynesian models. To get anoverview of the concept of investment isnecessary to emphasize similarities anddifferences between physical investment andintellectual investment and to achieve adefinition of intellectual investment isneeded to stand on it in the macro and microwhich lies the general theory of investment.This approach allows us to considerintellectual investment as part of its overallinvestment.


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1.2.Particularitile investiieiintelectuale i teoria capitalului uman

1.2.1.Investiia intelectual i teoriacapitalului uman

Existenta unui capital intelectual esteatestata de istorie: daca ne gndim, de exemplu,numai la consecinele negative ale distrugerii

biblioteci din Alexandria, sau daca ne amintimde cunotinele dobndite, de pild, n timpulultimului rzboi mondial, care ar fi putut fivalorificat n programele spaiale, atunci cndun anumit numr de uzine i laboratoare au fostdistruse.

Capitalul intelectual este un produs careprovine de la mbinarea ntre o evoluie tehnic,economic i social, de alegeri politiceexplicite sau implicite i, n sfrit, de sistemede valori culturale care fundamenteazdeciziile. Ei se identific n documentele sau nrealizrile tehnice, dar este purtat i transmis

prin oamenii, ca o motenire.Capitalul uman nu se realizeaz, aadar,

prin procurarea de mijloace de producie, ciprin aciuni de nvmnt, sntate, cutarea de

locuri de munc mai bine retribuite, migraieetc., care dau posibilitatea individului s-ivalorifice n condiii mai bune motenirea sagenetic, aptitudinile, capacitatea de munc.

Teoria capitalului uman pornete de la in-vestiia umana n ntreprindere. Teoriacapitalului uman rspunde evoluiei concepieieconomice a noiunilor de capital i de venit.De-a lungul timpului, cercetarea factorilor cre-terii economice a determinat abandonareaipotezei omogenitii factorului munc. Aceastteorie arat importana resurselor umane ncalitate de factori de producie. Teoriafactorului uman este conceput prin analogie cuteoria capitalului fizic. Ea atribuie indivizilor uncomportament de investitor. Decizia de ainvesti, importana investiiei se definesc de lacomparaia randamentului su vis-a-vis derandamentul investiiei fizice.

n acelai timp, capitalul uman se distingepe numeroase planuri de capitalul fizic. Toate

aceste particulariti sunt determinate de faptul

1.2. Particularities of intellectualinvestment and human capital theory

1.2.1. Intellectual and human capital

investment theory

Existence of intellectual capital ismentioned in history: if we think, forexample, only non negative consequences ofthe destruction of the Alexandria library, orif we remember the knowledge gained, forinstance, during the last world war, whichcould be exploited in space programs wherea number of factories and laboratories have

been destroyed.

Intellectual capital is a product thatcomes from combining the technicaldevelopments, social and economic policychoices implied and, finally, the culturalvalue systems underlying the decisions.They are identified in documents ortechnical achievements, but is carried andtransmitted by people as an inheritance.

Human capital is not done, therefore,in procuring the means of production, but byactions of education, health, looking better

remunerated employment, migration, etc..,Enabling individuals to capitalize on itsheritage in better conditions genetic ability,capacity for workness.

Human capital theory is based on thefamous human enterprise. Human capitaltheory resin make good economicdevelopment conception of the notions ofcapital and income. Over time, research,economic factors caused birth nurseryabandonment factor hypothesisomogemunity work. This theory shows theimportance of human resources as inputs.Theory of human factor theory is conceived

by analogy with physical capital. It assignsindividual behavior in harbinger. Thedecision to invest, the importance ofinvestment is not put at definitivecomparison of its performance vis--vis of

physical investment performance.While human capital is distinguished

by the name numerous physical capital


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c, spre deosebire de capitalul fizic, capitaluluman este ncorporat ntr-o persoan uman.Fiecare individ este presupus c maximizeazutilitatea consumului, total pe ansamblul anilor

de via activ. Astfel, evoluia niveluluisalariului n cursul ciclului de activitate depindede evoluiile investiiei brute i de depreciereacapitalului uman odat cu naintarea n vrsta.Investiia brut tinde s se diminueze odat cunaintarea n vrst, pe de o parte, pentru ccostul su n timp crete i, pe de alt parte,

pentru c numrul anilor rmai pentru a realizavenituri n cretere i pentru a consuma suntdiminuai n mod natural, comparativ cu vrsta.n consecin, cu toate cele ncorporate ntr-o

persoan, deprecierea capitalului uman crete nfuncie de vrsta.

1.3.Activele intangibile i ntregireabilanului

Una dintre principalele trsturi alecunoaterii este recunoaterea importaneivalorii bunurilor intangibile.

Prezentarea insuficient a activelorintangibile n bilan nu confer situailor

financiare calitatea de resurs complet deinformaii. La ora actual, situaiile financiareale organizaiilor reflect doar o parte aactivelor intangibile, dei n cele mai multeorganizaii acestea au devenit principaliigeneratori de venituri i cheltuieli. n ciudaacestui fapt, aceste active nu sunt exploatate laadevrata lor valoare. Mai mult dect att,informaiile contabile referitoare la acesteresurse intangibile sunt srace sau aproapeinexistente.

Dac ne referim la producia de bunuri,spre exemplu, mainile i utilajele sunt celecare produc bunurile materiale de diferite formei dimensiuni, prin urmare, adaug valoare careeste nglobat n valoarea total a bunuluirespectiv. Pe de alt parte, aceste maini iutilaje au fost inventate i create de om. naceast situaie trebuie remunerai att oamenii,ct i mainile, ntr-un fel, ambii factori aunevoie de reproducie, iar inteligena i valoarea

concentrate n maini revin celor care le-au

plans. All these features are determined bythe fact that, unlike capital as say, humancapital is incorporated into a human person.Whether that individual is assumed that

consumers maximize utility, all throughoutthe years of active life. Thus, evolutionwage level in the business cycledevelopments putting of gross investmentand depreciation of human capital with age.Gross investment tends to decrease with age,on the one hand, because its cost increaseswhile, on the other hand, because thenumber of years remaining to achieverevenue growth in the nursery and toconsume are reduced naturally, comparativ

with age. Consequently, all incorporated inone person, human capital depreciationincreases depending to age.

1.3. Intangible assets and completingbalance

One of the main features isrecognizing the importance of knowledge ofintangible assetsvalue. Inadequate

presentation of intangible assets on its

balance sheet financial statements do notgive complete information resource quality.The current financial situation oforganizations reflect only part of intangibleassets, although most organizations have

become the main generators of income andexpenses. Nevertheless, these assets are notexploited to their true value. Moreover,accounting information related to theseintangible resources are scarce or almostnonexistent.

When referring to the production ofgoods, from instance, machines andequipment are those that produce thematerial goods of various shapes and sizes,therefore, added value is built into the totalvalue of that property. Moreover, these toolsand machines were invented and created byman. In this situation they must be paid bothmen and machines in a way, both factorsneed breeding and intelligence in machines

and value focused upon those who have sent


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transmis n ele. Tehnica este de fapt inteligenauman ncorporat n maini sau utilaje. Dac omain produce ct o sut de factori umani,

ponderea ei n produsul finit, regsit n profit,

trebuie s fie de o sut de ori mai mare.Beneficiul rezultat din puterea acestei tehnicieste o recompens a inteligenei care a inventat-o i a construit-o.

La ora actual, lumea ideilor devineprioritar n raport cu lumea obiectelortangibile, iar capitalul intelectual devine

prioritar n raport cu celelalte forme fizice decapital. Aa cum sublinia i Marin Dinu, ideea, ca informaie, este nu doar primordial,ci i prioritar, n timp ce se manifest

deopotriv ca inefabili substanial, eseniali concret, funcionali randamental (Dinu,2006, p. 11).

Dorim s evideniem de ce cunotinelesunt considerate a fi eseniale pentrudezvoltarea economici cum o organizaie le

poate valorifica pentru a-i crea avantajecompetitive i a se menine pe pia.

Importana valorificrii cunotinelor princapitalul intelectual asupra performanelor uneicompanii a fost prezentat n literatur pentru

prima oar n 1997 (G. Roos), iar apoi n 2001(S. Pike) conceptul de capital intelectual a fostfundamentat teoretic.

Capitalul intelectual include patrucategorii de active intangibile, i anume:

a)active de pia: mrci comerciale,segmente de pia, rezerve de comenzi (nmsura n care procesul de producie le poateacoperi), canale de distribuie, contracte decesiune, liceniere sau franchising etc. Folositeeficient, activele de acest tip creeaz organiza-iei atuuri competitive pe pia;

b)active de infrastructur: tehnologii,metodologii de lucru, procedee tehnicespecifice care fac ca o organizaie sfuncioneze eficient. Acest tip de activeformeaz cultura organizaiei, structura safinanciar, bazele de date, sistemele deconducere. Aceste valori determin modul ncare salariaii lucreazi comunic unii cu alii,stabilirea relaiilor intercompartimentale n

cadrul organizaiei;

them. Engineering human intelligence isactually incorporated into machinery orequipment. If a machine produces as onehundred human factors, they share the

finished product, reflected in profit must bea hundred times. The benefit of thistechnique is a reward of the intelligentcewho invented it and built it.

Currently, the world of ideas becomesa priority in relation to the world of thingstangible and intellectual capital becomes a

priority over other forms of physical capital.As stress and Marin Dinu, "the idea thatinformation is not only paramount, but

priority, while also showing that ineffable

and substantial, vital and practical,functional and performance" (Dinu, 2006, p.11),.

We want to highlight why knowledgeis considered be essential for economicdevelopment and how an organization canuse it to create and maintain competitiveadvantages in the market.

Importance of harnessing knowledgethrough intellectual capital on a company's

performance has been presented in literature

for the first time in 1997 (G. Roos), then in2001 (S. Pike) concept of intellectual capitaltheory was based.

Intellectual capital includes fourcategories of intangible assets, namely:

a) asset market: brands, marketsegments, reserving the orders (to the extentthat production proce-roll can cover),distribution channels, contracts ofassignment, licensing or franchising, etc..Used efficiently manage such assets createscompetitive advantages in the market;

b) infrastructure assets: technologies,methodologies balconies work, specifictechniques that make an organization tofunction effectively. Such active formculture of the organization, financialstructure, databases management systems.These values determine how employeeswork and communicate with each other,establish relationships within the

organization intercompartimentale;


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c)active de proprietate intelectual:drepturi de autor, software, brevete de invenie,desene i modele industriale, mrci de fabric,de produs, de servicii (industriale, comerciale),

know-how, secrete tehnice de fabricaie etc;d)valori umane: abiliti profesionale alesalariailor, inclusiv experiene, capacitatea de aenuna i rezolva probleme, lideri etc. Acestevalori sunt cruciale pentru organizaie deoareceeste costisitor s angajezi, s formezi i smenii la un nivel ridicat asemenea valori.Talentele i abilitile profesionale sunt n pose-siunea indivizilor, i nu n cea a organizaiei

pentru care acetia lucreaz. De asemenea,pentru c oamenii lucreaz mpreun,

colabornd, totalitatea valorilor umane poate fimai mare dect suma prilor dac organizaia areuit s formeze un colectiv n care capacitateacreativ este stimulat.

Capitalul intelectual nu se refer numai laexistena unor active, valori sau resurse, ciinclude i abilitatea organizaiei de a transformao resurs n alta. Numai prezena de resurse nugenereaz valoare. Este important modul ncare sunt puse n valoare aceste resurse i maiales modul n care se transform o resurs n

alta.Conceptul de capital intelectual a fost

definit i argumentat n mod solid pentru primadat de ctre Thomas A. Stewart, unul dintreeditorii celebrei reviste americane Fortune.Practic, el reprezint suma a tot ceea ce fiecareangajat tie ntr-o companie i poate fi folosit ndezvoltarea capacitii ei competitive. Acestaarat c, spre deosebire de elementele cu careopereaz contabilii i cei care evalueazvaloarea unei companii (pmnt, cldiri,echipamente i fluxuri financiare), capitalulintelectual este intangibil. Acesta este nsfoarte greu de identificat i de evaluat.

nc din 1960, John Kenneth Galbraithscotea n eviden importana capitalului umann raport cu cel tehnic: Dac mainileconstituie lucrul decisiv, atunci aranjamentelesociale prin care noi dezvoltm infrastructura iechipamentele vor fi de prim importan. Dar,dac oamenii sunt cei care conteaz, atunci

prima noastr grij trebuie s fie realizarea

c) intellectual property assets:copyright, software patents, industrialdesigns, trade marks, product, service(industrial, commercial), know-how,

manufacturing technical secrets etc.d) human values: professional skills ofemployees, including experience, ability toenunciate and solve problems, leaders etc..These values are crucial for the organization

because it is expensive to hire, to train andmaintain at such high values. Talents and

professional skills are in posetionalindividuals, not the organization they workfor. Also, because people work together,working together, all human values may be

higher than the sum of its parts if theorganization was able to form a team thatcreative ability is enhanced.

Intellectual capital includes not onlythe existence of asset values or resources,

but also includes the ability to transform aresource organization to another. Only the

presence of resources does not generatevalue. It is important how to value theseresources are available and especially howto transform a resource to another.

The concept of intellectual capital hasbeen defined and solidly argued for the firsttime by Thomas A. Stewart, one of theeditors of the famous American Fortune.Basically, it is the sum of everything thatevery employee knows a company and can

be used in its competitive capacity. It showsthat, unlike accountants operating items andthose that assess a company's value (land,

buildings, equipment and financial flows),intellectual capital is intangible. But this isvery difficult to identify and assess.

Since 1960, John Kenneth Galbraithemphasized the importance of human capitalin the technical report: "If the machine isworking decisively when socialarrangements that we develop theinfrastructure and equipment will be the firstin lift. But if people who matter, then our

primary concern must be the achievement ofthose arrangements which preserve and

develop personal talents. "(Galbraith, 1960.


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acelor aranjamente prin care se conserv i sedezvolt talentele personale." (Galbraith, 1960.

p. 34).Simpla posesie a capitalului nu ofer

nicio garanie cu talentul necesar ntr-ocompanie poate fi obinut i organizat n modadecvat. Experiena a demonstrat acest lucru ide aceea se poate anticipa o trecere a puteriin ntreprinderile industriale de la capital lainteligena organizat. " (Galbraith, 1971, p.71).

Noua economie constituie o validare aviziunii exprimate cu aproape o jumtate desecol n urm de John Kenneth Galbraith, cnda sugerat pentru prima dat folosirea sintagmei

de capital intelectual (Roos .a., 1997).ntr-o organizaie se afl un material

intelectual constituit din cunotine, informaii,proprietate intelectual i experien, care nuapare n bilanul financiar anual, dar care poatecontribui la realizarea produselor i serviciiloracesteia. Este vorba despre un potenialintelectual. Acest potenial are capacitatea de ase transforma n cadrul proceselor tehnologicei manageriale ntr-o serie de elementeoperaionale active, creatoare de valoare, cares fie integrate n produsele finale materiale iimateriale ale companiei. Prin urmare, fiecare

bun fabricat, indiferent de natura i de utilitatealui, conine substan material, energie icunotine. Serviciile sau produsele imaterialeconin doar energie i cunotine. Nouaeconomie bazat pe cunoatere secaracterizeaz pe creterea cantitii decunotine nglobate n produsele materiale i

pe dinamica fr precedent a produselorimateriale.

n 1999, Organizaia pentru Cooperare iDezvoltare Economic (OECD) a organizat laAmsterdam, mpreun cu Consiliul Nordic

pentru Investiii si cu ministerul danez pentruafaceri economice, educaie, cultur i tiin,un simpozion cu privire la capitalul intelectual,la care au participat conduceri de companii,oficiali guvernamentali i organizaii financiare,

pentru a analiza rezultatele unui sondaj efectuatde 1.800 de companii europene membre

OECD. n urma acestui simpozion s-a

P. 34).Mere possession of capital makes no

warranties with talent in a company can beobtained and organized properly. Experience

has shown it can be anticipated andtherefore a "transition of power in industrialenterprises of the capital to intelligenceorganizations. "(Galbraith, 1971, p. 71).

The new economy is a validation ofthe vision expressed by almost half acentury ago by John Kenneth Galbraith, thefirst suggested use of the expression ofintellectual capital (Roos and others, 1997).

An organization is composed of aintellectual material build whit knowledge,

information, intelectual proprietary andexperience that is not in financial balance ofthe year, but may contribute to its productsand services. It is an intellectual potential.This potential has the capacity to transformthe processes and management in a numberof operational elements actions, creatingvalue that is integrated into the final producthad led the company's material andimmaterial. Therefore, each itemmanufactured, regardless of the nature and

usefulness, contain material, energy andknowledge. Services or intangible productsonly contain energy and knowledge. Thenew knowledge economy is characterized byincreasing the amount of knowledgeembedded in products and materials ondinamic unprecedented intangible products.

In 1999, the Organization forEconomic Cooperation and Development(OECD) held in Amsterdam, together withthe Nordic Investment Council and theDanish Ministry of Economic Affairs,Education, Culture and Science, asymposium on intellectual capital, on whichhad participated leaderships, governmentofficials and financial organizations toanalyze the results of a survey of 1,800European companies OECD members.Following the symposium stressed the needto improve existing reporting system onintellectual heads or "intellectual assets" in

order to make decisions based on so-called


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evideniat necesitatea de a se perfecionasistemul de raportare existent asupra capitaluluiintelectual sau a activelor intelectuale pentrua se putea lua decizii fundamentate n aa-

numita economie bazat pe cunoatere.Participanii la simpozion au definitcapitalul intelectual ca fiind suma activelorintangibile (structuri organizatorice, reele dedesfacere, reele de furnizori, software, know-how, drepturi de proprietate intelectual,rezultatele cercetrii-dezvoltrii etc), inclusiv aresurselor umane, precum i a capacitiiintelectuale a acestora de a crea valoare, i autras urmtoarele concluzii: Procesul de creare a valorii ncompanii se schimb continuu n ritmuriaccelerate i de aceea exist o cerin pentruinformaia privind capitalul intelectual, privindrelaia acestuia cu capitalul tangibil i rolul

primului n dezvoltarea celui din urm; Organizaiile internaionale,guvernele naionale trebuie s ncurajezeexperimentrile care vor duce la stabilirea

principiilor generale de raportare periodic aevoluiei capitalului intelectual i a valorilorintangibile nou-create;

Trebuie s se acorde un largsuport crerii unui nou sistem de raportarecontabil prin compilarea (la nceput) a unorindicatori existeni i care s se ncheie prinstabilirea unor noi indicatori de bilan economicanual; Angajaii, furnizorii de materiii materiale i clienii sunt implicai din ce n cemai mult n procesul crerii noilor valoriintangibile. mbuntirea sistemului de

raportare economic trebuie sin seama i denecesitatea informrii mai operative aacionarilor asupra rezultatelor companiei; Noul sistem de raportare trebuies evidenieze mai exact rolul i rezultateleactivitii creative. Noile abordri sunt orientatectre formele de raportare n timp real peinternet. O mai mare disponibilitate ainformaiei interne presupune ca aceasta s vindin mai multe surse. Ca urmare, o mare parte ainformaiei interne devine extern. n procesul

raportrii se va evidenia distinct reala existen

"cross knowledge-based government units."Participants in the symposium have

defined intellectual capital as the sum ofintangible assets (organizational structures,

sales networks, network providers, software,know-how intellec tual property rights, R& D results, etc.), including humanresources, and their intellectual capacity tocreate value, and concluded:

The process of creating value incompanies is changing continuouslyaccelerated pace and that there is arequirement for capital intelectualinformation on its relationship with capitaland tangible role in the development of the

latter first; International organizations, national

Governments should encourageexperimentation that will establish general

principles for periodic reporting ofdevelopments in intellectual capital andintangible values newly created;

should be given wide support tocreate a new reporting system by compilingthe book (beginning) of existing indicatorsand ending with the establishment of new

economic indicators annual review; Employees, materials and material

suppliers and customers are increasinglyinvolved in more intangible process ofcreating new values. Improving the systemof economic reporting must take intoaccount the need for better informing theshareholders operative company results;

The new reporting system shouldhighlight more specifically role and resultsof creative activity. New approaches areoriented real-time reporting forms on theInternet. Greater availability of internalinformation requires that it come fromseveral sources. As a result, much of theinternal information is external. reporting

process will highlight real life separate fromthe creation of values and theirimplementation.

From this perspective it is noted thatthe current reporting system does not have

to create value and even less their


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ntre crearea de valori i realizarea acestora.Din aceast perspectiv se observ c

actualul sistem de raportare nu prezint nicicrearea de valori i cu att mai puin realizarea

acestora. Concluziile simpozionului au fost cevaluarea cerinelor intangibile este posibil,contabilizarea capitalului intelectual urmnd ase realiza ct mai curnd dac guvernele voradopta normele necesare armonizate la niveleuropean. Iniial, companiile private au privitcu oarecare reticen necesitatea raportrii

periodice de informaii care pot avea isemnificaii strategice. Dar aceast reticen afost nlturat odat cu trecerea timpului.

Mult vreme capitalul intelectual a fost

identificat ca fiind bunul renumeal echipei deconducere etc. Astfel, organizaia economic cuo bun reputaie pe pia cpta un renume ncomunitatea economic, iar succesul ei seconstruia pe aceast bun reputaie. Acestrenume ns nu poate fi comensurabil i niciraportat n bilanuri economice.

Dar n noul concept al societiicunoaterii organizaiile trebuie s evideniezei s dezvolte capitalul intelectual, adicactivele intangibile, cunotinele acestora.

Viitorul va aparine organizaiei economicecare prin instruire se preocup de dezvoltareacontinu a capitalului su intelectual, dedezvoltarea bazei sale de cunoatere.Cunotinele proprii, specifice, trebuieidentificate, asimilate i stocate n formeutilizabile n cadrul organizaiei. Semnificaiaeste ca toate prile constituente ale capitaluluiintelectual s fie integrate pentru a forma o bazde cunoatere care s satisfac cerinele realeale organizaiei economice.

Afirmaia fcut de ilustrul PeterDrucker: Firma are dou i numai doufunciuni de baz: marketingul i inovarea.

Numai marketingul i inovarea produc rezultate- toate celelalte sunt costuri ne ntretemotivaia pentru care cutm s demonstrm cnu s-a fcut suficient n aceast privin.

Altfel spus, accentuarea concurenei caurmare a fenomenului de globalizare a generatnecesitatea orientrii spre client, iar creterea

exigenelor consumatorilor oblig organizaia

achievement. Symposium conclusions havewished that the intangible requirements is

posible, accounting for intellectual capitalwill to achieve as soon whether governments

will adopt the necessary rules harmonized atEuropean level. Initially, private companieshave looked with some reluctance needregular reporting of information which mayhave strategic significance. But thisreluctance has been removed over time.

Intellectual capital has long beenidentified as "good name" of themanagement team, etc.. Thus, economicorganization with a good reputation in themarket gain a reputation in the business

community and its success is built on thisreputation. But that reputation may not bemeasurable and reported no economic

balance.But the new concept of knowledge

society should highlight and developintellectual capital, or intangible assets, theirknowledge. The future belongs to economicdevelopment through training is concernedcontinues its intellectual capital, developingits knowledge base. Own knowledge,

specific to be identified, treated and storedin forms usable in the organization. Thesignificance is that all constituent parts ofintellectual capital to be integrated to form aknowledge base to meet the actualrequirements of economic organization.

Statement made by the illustriousPeter Drucker: "The company has two andonly two basic functions: marketing andinnovation. Only marketing and innovation

produce results - all others are costs "whichreinforces our motivation for seeking to

prove that there was enough in that regard.In other words, increased competition

due to globalization has generated the needfor customer orientation, and increasingconsumer demands many consumers requirethe organization to focus on creating andoffering market value through: innovation,aesthetics unique experience. In thesecircumstances, the business success depends

not decisively on production facilities or


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s se focalizeze pe crearea i oferirea de valoarepieei prin: inovare, estetici experien unic. naceste condiii, succesul companiilor nu maidepinde n mod decisiv de facilitile de

producie ori de capitalul material, cum sentmpla n urm cu cteva decenii.Toate aceste elemente adaug valoare

suplimentar produselor i serviciilor furnizatede firm clienilor si. De asemenea, elefurnizeaz plusvaloare firmei nsi.

Bibliografie

1.Curaj A., Jianu I., Inteligenaintelectual,

http://www.knowledgedynamics.ro/?p=122. Iancu t., Organizaia economic

modern i cultura consacrat creteriicunoaterii, http://www.noema.crifst.ro/doc/200801_01 .pdf

3.Matei G, Sighicea N, Ianculescu M., -Consideraii privind metodele de determinarea eficienei, Seria tiine Economice, nr.22/1993

4.Kotler P., Marketingul de la A la Z,Editura Codecs, Bucureti, 2004.

5.Suciu M.-C, Activele intangibile icapitalul intelectual -factori cheie aiconvergenei, http://www.moyak.com/papers/convergence-economy-knowledge-competitive.pdf

6.Sveiby K.E., The New OrganizationalWealth: Managing andMeasuring KnowledgeBased Assets, Berrett-Koehler, San Francisco,CA, 1997.

7.Sveiby K.E., The Intangible AssetsMonitor, n Journal of Human Resource

Costing & Accounting, voi. 2, no. 1, 1997.Sveiby K.E., Methods for Measuring IntangibleAssets, 2001, ultima actualizare aprilie 2007,http://www.sveiby.com/articles/IntangibleMethods.htm

capital equipment, as happened in decades.All these elements add additional

value products and services to corporateclients. They also provide the added value of

the company itself.

Bibliography

1. Curaj A., Jianu I. intellectualintelligence,http://www.knowledgedynamics.ro/?p=12

2. Iancu st., Modern economic andcultural organization dedicated to increasing

knowledge, http://www.noema.crifst.ro/doc/200801_01 pdf.

3. Matei G Sighicea N Ianculescu M., -"Considerations on methods of determiningefficiency," Economics Series no. 22/1993

4. P. Kotler, Marketing from A to ZPublisher Codecs, Bucharest, 2004.

5. Suciu M-C, intangible assets andintellectual capital-the key factors ofconvergence, http://www. moyak.com /

papers / convergence-economy-knowledge-

competitive.pdf6. KE Sveiby, The New Organizational

Wealth: Managing andMeasuringKnowledge Based Assets, Berrett-Koehler,San Francisco, CA, 1997.

7. Sveiby KE, The Intangible AssetsMonitor, the Journal of Human ResourceCosting & Accounting, Vol. 2, no. 1, 1997.

8. KE Sveiby, Methods forMeasuring Intangible Assets, in 2001, lastupdated in April 2007,http://www.sveiby.com/articles/IntangibleMethods.htm

13 Gheorghe Holt

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