A Contra- intellectual Capital Account; Hidden Costsof Quality, and Modified by Fuzzy Set

摘要

In this paper, we not only described the face value and the book value but also givean evaluation of the stock value and the market price even developed the estimated method of the intellectual capital and the hidden quality costs, of common stock. A fuzzy set is introduced to construct the fuzzy statistics and to modify the estimated method. To prove that our model can be used in the practical field, The Hurdy Company, a beauty mask products maker, was our case illustration. After the intellectual capital and the hidden costs of quality are considered together, three situations can be found. The intellectual capital is the optimistictraditional intellectual capital.The adjusted and modified intellectual capital is given to the intellectual capital is over the hidden costs of quality and the value is in accord to the diffidence between both.The enterprise will be bankrupt.