RAČUNOVODSTVENO MERENJE NEMATERIJALNE AKTIVE PRIMENOM VAICTM MODELA
ACCOUNTING MEASUREMENT OF INTANGIBLE ASSETS IMPLEMENTING VAICTM MODEL

Summary/Abstract: Facilitated and stimulated transfer of knowledge, primarily due to digital technology and globalization,enabled subjects in the economy to actively use it in order to achieve success in business. The company'sportfolio becomes enriched with resources or assets whose main substantial element is knowledge.However, knowledge is not easy to track and include in business books. Due to the fact that it cannotbe seen or touched, additional efforts have been made by researchers to develop a quality accountingmethodology. In addition to the fact that in the context of accounting, knowledge is qualified as anintangible asset, the methodology of financial accounting has been improved, and various models of itsmeasurement have been offered in the literature. In particular, the VAIC model for measuring theefficiency of using intangible assets stands out in the literature.

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