Contribution to Research of Mathematical Model of Measuring Intellectual Capital of Logistic Systems
The aim of this work was to investigate the formal structural elements of intellectual capital (IC) which are contained in the human, structural and customer capital (CC) of logistics industry. The issue of the paper is based on the fact that there is still no single formalized method for unambiguous evaluation of the intellectual capital of the logistics enterprises, although there are methods that are based on estimates and significant subjectivity. The size of the intellectual capital, and thus the need for quantifying insufficiently defined concepts, provides an introduction into the sphere of intangible assets to which in this paper the authors try to assign a formal feature and thus determine its importance. In this paper the authors determine the role and impact of intellectual capital as one of the key resources in creating new value, on the management of logistic enterprise. The findings of the study show that human capital, structural capital, and CC have a positive association with enterprise performance. Also, IC performance does not differ significantly from region to region.