外文翻譯--無形資產(chǎn)計(jì)量-免費(fèi)閱讀
【正文】 一個(gè)藍(lán)籌公司，想測量其與主要供應(yīng)商的伙伴關(guān)系一個(gè)重要的智力資本價(jià)值的驅(qū)動程序。在這一點(diǎn)上，這個(gè)智力資本價(jià)值已。其中最重要的是組織的基本運(yùn)作程序它的政策它的信息流和其數(shù)據(jù)庫的內(nèi)容，其管理風(fēng)格和文化它的獎勵。情況不是這樣，它很可能比你所想許多方法更容易。他們企業(yè)當(dāng)前和未來的如果我們沒有得到有關(guān)的信息，我們不能充分總的來說，這些無形資產(chǎn)被稱為智力資本。 the formula used to pute the indicator。 it is probably easier than what you think and many measurement methods are available. But before we go into any more detail on this, let’s first define what exactly we mean by intellectual capital. The anizations own more Intellectual assets such as human resources, knowledge bases, research and development and patents than traditional assets such as plant and machinery and equipment. By deploying intellectual capital to create petitive advantage and by obtaining knowledgecreating resources from across the world, the firms have successfully created petitive advantage for themselves. Knowledgebase strategy is a response that connects the special characteristics and measurements of a pany with local advisability in which they work for it. In the sophisticated and searching world, the anizations must be so clever and strong to use some opportunities including the bination of new explorations and available knowledge use, sharing and supporting knowledge, intellectual capital flow management. Together with physical and financial capital, intellectual capital is one of the three vital resources in an anization. It includes all intangible resources that contribute to the delivery of the anization’s strategy. These can be split into three groups: human capital, relational capital and structural capital see Panel 1 . The main subcategories of an anization’s hu man capital are, naturally, its people’s skills and their depth and breadth of experience. Human capital includes employees’ know how in certain fields that are important to the success of the enterprise, plus their aptitudes. Relational capital covers all the relationships that exist between the anization and other parties. These can include customers, intermediaries, employees, suppliers, alliance partners, regulators, pressure groups, munities, creditors or investors. Relationships tend to fall into two categories: those that are formalized through contractual obligations with big customers and partners, for example。 its management style and culture。 the target audience for the indicator。有關(guān)的，請參閱管理會計(jì)準(zhǔn)則。人力資本包括員工的知識在某些領(lǐng)域重要他們的。管理者了解各種智 力資本確保措施有明確的目標(biāo)。評估是否。的目的應(yīng)該是提供有意義的信息，減少智力資本的不確定性使。如果方法確實(shí)存在的，評估。其的目的應(yīng)該是提供有意義的信息，減少智力資本的不確定性使。這些可以分為三類：人力資本，結(jié)構(gòu)資本 和關(guān)系資本（見第 1 小組）。如何映射 和評估戰(zhàn)略重要性。 who will be doing the measuring。 its policies。 the way it’s structured。 any targets or benchmarks。這份美國注冊會計(jì)師協(xié)會和加拿大管理會計(jì)師公會實(shí)用的工具和技術(shù)來管理智力資本它成功智力資本管理的步驟提供了詳細(xì)的指導(dǎo)如何識別組織中的知識資本。它包括所有有助于提供該戰(zhàn)略無形資源。其目的是不要有嚴(yán)格的框架，將它們明確分，但有一，你可以用它來識別和了解的智力資本。通?？梢酝ㄟ^簡單的互聯(lián)網(wǎng)搜索。它做了一些調(diào)查研究，并確定了外包的數(shù)據(jù)收集，開始每年兩次。如果有的數(shù)據(jù)或不幫助你回答或者成本是的，必重新思考設(shè)計(jì)不同的指標(biāo)。如果沒有問題需要回答，沒有必要。關(guān)系一般分為兩類：一類是正規(guī)化通過與大客戶和合作伙伴合同義務(wù)正式?？杀氖?，智力資本實(shí)踐典型表現(xiàn)，可以最終摸不著頭腦思考：到底我們要這性能數(shù)據(jù)？為了避免這種陷阱，需要確定智力資本要素相關(guān)的業(yè)務(wù)和戰(zhàn)略，只有到那時(shí)，你應(yīng)該考慮。 and the reporting formats. Let’s consider how an anization might apply the above appro
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