Non-material Capital and How it Helps if Overcome the Crises? | Нематериалният капитал и как той помага за излизане от икономическата криза
2010
Mitsov, V., Institute of Agricultural Economics, Sofia (Bulgaria)
This paper treats the problems of reproduction of nonmaterial capital, their relations and ratios to the material one. The separation of non-materials capital supposes the existence of human knowledge. Since the knowledges cannot be valued, there is a specific approach according to which the National Accounting System values the existing and new non-material capital such as the value of patents, licenses, technological know-how. Accordingly, the value of the non-material capital in stock is accounted through the method of constant inventarization, while taking in mind its increment and amortization. In general, whit is unders6tood under non-material capital is human knowledge and accordingly the human way of processing of information accordingly induction and deduction
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