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Intellectual Capital: A Strategic Management Perspective: by Arun Shankar.g Prateesh.M
Intellectual Capital: A Strategic Management Perspective: by Arun Shankar.g Prateesh.M
A strategic management
perspective
By
Arun shankar.G
Prateesh.M
Problem identification
• Intellectual capital takes three terms
Human capital
Structured capital
Customer capital
Data Collection
• Research design: Descriptive research(PS)
• n= 30
• Sample design
Top 30 companies(BSE) from
pharmaceuticals are selected for research
• Source of data : Prowess(secondary data)
• Period of study: 1996-2006 Was observed for
study
Statistical technique
• Indirect method
FM-ROC -MC
• Direct intellectual capital method(DIC)
Monetary value of intangible capital
• Scorecard method(SC)
graphs
• MB ratio
Market value
Book value
( IC= MV-BV)
• Tobin’s ratio
MV
Replacement cost of asset
( IC=MV-RCA)
• Market Value Added
MB-BV