無形資產(chǎn)計量外文翻譯-wenkub
2023-05-19 00:56:21 本頁面
【正文】 These were later refined to threepoint scales: ?problematic?, ?indifferent? or ?positive? for the first question and ?worse than before?, ?the same as before? and ?better than before? for the second question. The form also included a field for a written ment. Account managers are now asked to assess the partnership by ticking a box on the scale and providing a short explanation of why they made that particular assessment. InterCorp realised that it might get a biased view if it asked only the account managers, so it ed a version of the form to its partner firms that didn?t include the ment field. The responses were pared in a database, and in over 95 per cent of cases, the internal and external assessments were identical. Where big differences in opinion occurred, the automated system triggered another to the account manager in question, prompting him or her to discuss any potential issues with the partner pany. InterCorp also decided that the data should be collected monthly, which should allow it to react to potential problems before they escalated. It now has a simple and costeffective monthly performance measurement system for its supplier relationships, which gives it all the information it needs to answer its KPQ. This case illustrates the power of the KPQ approach and how it can be used to make any aspect of intellectual capital measurable. Success in today?s economy is driven by intellectual capital above all. It is critical, therefore, to understand and manage the intellectual capital that underpins value creation in your organization. Panel 1 Classification of Intellectual Capital: Physical Capital Financial Capital Intellectual Capital 1. Human capital: ? Knowledge and skills ? Workrelated experience ? Competencies ? Vocational qualifications ? Employee engagement ? Emotional intelligence ? Entrepreneurial spirit ? Flexibility ? Employee loyalty ? Employee satisfaction ? Education Creativity 7 2. Relational capital: ? Formal relationships ? Informal relationships ? Social works ? Partnerships ? Alliances ? Brand image ? Trust ? Corporate reputation ? Customer loyalty ? Customer engagement ? Licensing agreements ? Joint ventures 3. Structural capital: ? Organizational culture: ? Corporate values ? Social capital ? Management philosophy ? Intellectual property ? Brand names ? Data and information ? Codified knowledge ? Patents / copyrights ? Trade secrets ? Processes / routines: ? Formal processes ? Tacit or informal routines ? Management processes Resource: Bernard Asset Measurement [J].Accountants Today,2020, (9):1618. 8 譯文 ： 無形資產(chǎn)計量 為了監(jiān)視企業(yè)智力資本的運行狀況，你必須提出所有合適的問題。 any targets or benchmarks。 and its incentive schemes. It can also include intangible resources that are legally protected. Structural capital can be subcategorized into practices and routines, organizational culture and intellectual property. The different elements of the three categories can overlap. The aim is not to have a rigorous framework that clearly separates them, but to have one that you can use to identify and understand intellectual capital in your organization. Once you have decided which of these socalled intellectual value drivers you want to measure, it?s important to determine whether it?s actually worth measuring 4 them. The aim of performance measures should be to provide meaningful information that helps to reduce uncertainty about intellectual capital and enables us to learn. Measures ought to help us make betterinformed decisions
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