Uticaj intelektualnog kapitala na performanse poslovanja malih i srednjih it preduzeća
DOI:
https://doi.org/10.5937/ekonsig2201001RKeywords:
Intelektualni kapital, VAIC metoda, mala i srednja preduzeća, IT sektor, panel analizaAbstract
U radu se ispituje uticaj intelektualnog kapitala na performanse poslovanja malih i srednjih IT preduzeća, koja posluju u Republici Srbiji. Istraživanje je sprovedeno na primeru 112 IT preduzeća, primenom analize panel podataka, na taj način što su podaci prikupljani iz bilansa stanja i uspeha IT preduzeća za period od 2013. do 2020. godine. Primarni cilj istraživanja jeste da se utvrdi značaj i uticaj li intelektualnog kapitala na performanse IT preduzeća, budući da je reč o sektoru koji se zasniva na 5. industrijsko revoluciji. Dodatni cilj istraživanja jeste da se odgovori na pitanje koji element IK ima najveći uticaj na uspeh poslovanja malih i srednjih IT preduzeća u Republici Srbiji. Rezultati istraživanja ukazuju da intelektualni kapital, iskazan kroz elemente VAIC metode ima delimičan uticaj na performanse poslovanja etno sela, jer su samo dva njegova elementa značajna: ljudski kapital i strukturni kapital, dok fizički kapital nema statistički značaj.
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