Research Article
Open access
Published on 21 April 2025
Download pdf
Yang,F. (2025). Evaluation Research on the Value Creation Efficiency of Intellectual Capital: A Case Study of Enterprise A. Advances in Economics, Management and Political Sciences,177,62-66.
Export citation

Evaluation Research on the Value Creation Efficiency of Intellectual Capital: A Case Study of Enterprise A

Fan Yang *,1,
  • 1 Shandong Technology and Business University

* Author to whom correspondence should be addressed.

https://doi.org/10.54254/2754-1169/2025.22227

Abstract

In recent years, competition within the home appliance industry has increasingly focused on quality improvement. Market share acquisition is no longer solely dependent on product sales volume; instead, competition in areas such as human capital, resource management, and particularly intellectual capital has intensified significantly. Using Enterprise A's intellectual capital as the research object, this study applies the Value Added Intellectual Coefficient (VAIC) model to measure and evaluate the efficiency of its intellectual capital in value creation. It analyzes management-related issues concerning the intellectual capital of the enterprise and proposes corresponding strategies and recommendations.

Keywords

VAIC Model, Intellectual Capital, Value Creation Efficiency

[1]. Hu, H. J. (2022). Research on the driving factors of enterprise value creation of Suning.com under the O2O model: From the perspective of intellectual capital. Journal of Hubei University of Economics (Humanities and Social Sciences Edition), 19(5), 62–66.

[2]. Gong, X. G., & Shen, S. T. (2022). The impact of three-dimensional intellectual capital on profitability: Considering market competition. Accounting Friends, (5), 84–90.

[3]. Qin, H., & Wang, Y. W. (2014). Does intellectual capital improve organizational performance? Evidence from a meta-analysis. Science of Science and Management of S&T, 35(390), 154–163.

[4]. HASHIMMJ,OSMANI,ALHABSHlSM.Effectofintelectualcapitalonorganizationalperiommancel[J].Procedia-socialandBehavioralSciences,2015,211(1):207-214.

[5]. He, G. S., & Geng, L. P. (2020). The impact of intellectual capital on the performance of listed commercial banks: An empirical study based on the VAIC method. Financial Forum, 25(3), 29–37.

Cite this article

Yang,F. (2025). Evaluation Research on the Value Creation Efficiency of Intellectual Capital: A Case Study of Enterprise A. Advances in Economics, Management and Political Sciences,177,62-66.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

Disclaimer/Publisher's Note

The statements, opinions and data contained in all publications are solely those of the individual author(s) and contributor(s) and not of EWA Publishing and/or the editor(s). EWA Publishing and/or the editor(s) disclaim responsibility for any injury to people or property resulting from any ideas, methods, instructions or products referred to in the content.

About volume

Volume title: Proceedings of the 3rd International Conference on Management Research and Economic Development

Conference website: https://2025.icmred.org/
ISBN:978-1-80590-053-5(Print) / 978-1-80590-054-2(Online)
Conference date: 30 May 2025
Editor:Lukáš Vartiak
Series: Advances in Economics, Management and Political Sciences
Volume number: Vol.177
ISSN:2754-1169(Print) / 2754-1177(Online)

© 2024 by the author(s). Licensee EWA Publishing, Oxford, UK. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license. Authors who publish this series agree to the following terms:
1. Authors retain copyright and grant the series right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this series.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the series's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this series.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See Open access policy for details).