Intellectual capital efficiency in Malaysian food and beverage industry
This paper investigated the intellectual capital efficiency and the trends from 2008 to 2010 among Public Listed food and beverage companies under consumer product in Malaysia. VAICTM was used to compute VAIC, ICE, HCE, SCE and CEE using data from companies’ annual reports. The findings indicated th...
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| Format: | Article |
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Centre of Promoting Research Excellence
2011
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| _version_ | 1796970240503971840 |
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| author | Ong, Tze San Yeoh, Lay Yen Teh, Boon Heng |
| author_facet | Ong, Tze San Yeoh, Lay Yen Teh, Boon Heng |
| author_sort | Ong, Tze San |
| collection | UPM |
| description | This paper investigated the intellectual capital efficiency and the trends from 2008 to 2010 among Public Listed food and beverage companies under consumer product in Malaysia. VAICTM was used to compute VAIC, ICE, HCE, SCE and CEE using data from companies’ annual reports. The findings indicated that the VAIC for food category is 3.47 and 4.12 for beverage category while ICE is 3.22 for food category and 2.82 for beverage category respectively. The outcome revealed the beverage companies have greater VAIC and ICE compared to food companies over the 3 years period. The trend for VAIC and ICE of food category increased over the years whereas the trend of beverage category plummeted in 2009 from 2008 but rise again in 2010. It can be concluded that food companies are improving in the efficiency of utilizing their resources and intellectual capital to create value. The outcome of this research will be able to identify the efficiency of IC in food and beverage industry in Malaysia where the information is limited. Furthermore, this can aid the food and beverage companies to benchmark themselves to enhance value creation. |
| first_indexed | 2024-03-06T07:55:07Z |
| format | Article |
| id | upm.eprints-22833 |
| institution | Universiti Putra Malaysia |
| last_indexed | 2024-03-06T07:55:07Z |
| publishDate | 2011 |
| publisher | Centre of Promoting Research Excellence |
| record_format | dspace |
| spelling | upm.eprints-228332015-07-27T03:34:46Z http://psasir.upm.edu.my/id/eprint/22833/ Intellectual capital efficiency in Malaysian food and beverage industry Ong, Tze San Yeoh, Lay Yen Teh, Boon Heng This paper investigated the intellectual capital efficiency and the trends from 2008 to 2010 among Public Listed food and beverage companies under consumer product in Malaysia. VAICTM was used to compute VAIC, ICE, HCE, SCE and CEE using data from companies’ annual reports. The findings indicated that the VAIC for food category is 3.47 and 4.12 for beverage category while ICE is 3.22 for food category and 2.82 for beverage category respectively. The outcome revealed the beverage companies have greater VAIC and ICE compared to food companies over the 3 years period. The trend for VAIC and ICE of food category increased over the years whereas the trend of beverage category plummeted in 2009 from 2008 but rise again in 2010. It can be concluded that food companies are improving in the efficiency of utilizing their resources and intellectual capital to create value. The outcome of this research will be able to identify the efficiency of IC in food and beverage industry in Malaysia where the information is limited. Furthermore, this can aid the food and beverage companies to benchmark themselves to enhance value creation. Centre of Promoting Research Excellence 2011-12 Article PeerReviewed Ong, Tze San and Yeoh, Lay Yen and Teh, Boon Heng (2011) Intellectual capital efficiency in Malaysian food and beverage industry. International Journal of Business and Behavioral Sciences, 1 (1). pp. 16-31. ISSN 2226-5651 http://cprenet.com/show-archive/38/IJBBS |
| spellingShingle | Ong, Tze San Yeoh, Lay Yen Teh, Boon Heng Intellectual capital efficiency in Malaysian food and beverage industry |
| title | Intellectual capital efficiency in Malaysian food and beverage industry |
| title_full | Intellectual capital efficiency in Malaysian food and beverage industry |
| title_fullStr | Intellectual capital efficiency in Malaysian food and beverage industry |
| title_full_unstemmed | Intellectual capital efficiency in Malaysian food and beverage industry |
| title_short | Intellectual capital efficiency in Malaysian food and beverage industry |
| title_sort | intellectual capital efficiency in malaysian food and beverage industry |
| work_keys_str_mv | AT ongtzesan intellectualcapitalefficiencyinmalaysianfoodandbeverageindustry AT yeohlayyen intellectualcapitalefficiencyinmalaysianfoodandbeverageindustry AT tehboonheng intellectualcapitalefficiencyinmalaysianfoodandbeverageindustry |