|Автори: Гълъбова, Л. П., Даскалова-Каракашева, М. С.
Заглавие: Системите за управленски контрол през призмата на интелектуалния капитал
Ключови думи: Management Control Systems, Intellectual Capital, Intangible
Абстракт: Management Control (MC) is aimed at supporting effective and efficient implementation of organisational strategy. However, Management Control System (MCS) applied at present cannot totally ensure the achievement of the organisational goals, as they are applied by human beings on other human beings. The impact of the human factor sets specific requirements and has specific features. This is why new ways for improvement of the traditionally applied MCS are needed. Intellectual capital (IC) theory provides valuable insights reflecting the impact and the management of the human factor. The paper is aimed at investigating how the components of the IC can be embedded in MCS. It analyses how they can be applied to support the effective and efficient application of the MCS, ensuring the achievement of the organisational strategic goals.
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|Autors: Galabova, L. G., Daskalova, M. D.
Title: Management Control Systems from Intellectual Capital Perspective
Keywords: Management Control Systems, Intellectual Capital, Intangible Assets.
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Вид: публикация в международен форум