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Development of an Optimization Tool for Intangibles in SMEs: A Case Study from Serbia with a Pilot Research in the Prestige by Milka Company
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Author(s): Olja M. Arsenijević (Union - Nikola Tesla University, Serbia), Drago Orčić (University of Belgrade, Serbia)and Edita Kastratović (Faculty of Business Economics and Entrepreneurship, Serbia)
Copyright: 2017
Pages: 28
Source title:
Optimal Management Strategies in Small and Medium Enterprises
Source Author(s)/Editor(s): Milan B. Vemić (Higher School of Academic Studies “DOSITEJ”, Serbia)
DOI: 10.4018/978-1-5225-1949-2.ch015
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Abstract
The purpose of this chapter is to present research findings and address the conclusion that intellectual capital is present, measurable and can be optimized in SMEs. The theoretical part of the chapter presents a review of tools for measuring intellectual capital. By using this concept, SMEs recognize the importance of intellectual capital and accept methods by which they can convert their businesses into knowledge based companies. This approach has evolved very dynamically as changes in business development and intellectual capital continue to develop. The chapter also provides the newly created tool for optimizing intellectual potential in SMEs, tested through a pilot research in an SME, the “Prestige by Milka” company. As it can be seen from the chapter, neglecting intangibles frequently results in suboptimal business development. It is expected that the conclusions and recommendations of this study will reveal possible directions for further development of optimization potential and intellectual capital in SMEs.
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