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智力资本价值分成率确定方法

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在知识经济时代,企业若想更好地适应市场的需求和变化,持续保持核心竞争优势,必须认识到智力资本的重要性,并强化智力资本的管理,但是由于智力资本具有特殊的属性和特征,导致智力资本价值的计量和定价方面,还存在许多亟待解决的问题.因此,文章结合电信行业的案例,使用以大量客观数据为基础的熵权法测算智力资本四个维度的权重,得出智力资本综合评价值,在此基础上采用拓展的C-D生产函数计算智力资本价值评估中的收益分成率.
Determination Method of Value Sharing Rate of Intellectual Capital
In the era of knowledge economy,if an enterprise wants to better adapt to the demands and change of the market and maintain the sustainable core competitive advantage,it must realize the extreme importance of intellectual capital and strengthen the management of intellectual capital.However,due to the special attributes and characteristics of intellectual capital,there are still many problems to be solved in the measurement and pricing of intellectual capital value.Therefore,in combination with specific cases of the telecom industry,this paper uses the entropy weight method based on a mass of objective data to calculate the weight of four dimensions of intellectual capital,and obtains the comprehensive evaluation value of intellectual capital.On this basis,the extended C-D production function is adopted to calculate the income sharing rate in the evaluation of intellectual capital value.

intellectual capitalC-D production functionincome sharing ratetelecom industry

方亚茹

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天津商业大学 管理学院,天津 300133

智力资本 C-D生产函数 收益分成率 电信行业

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(6)
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