無形資產(chǎn)計(jì)量外文翻譯(存儲(chǔ)版)
【正文】 Certified Public Accountants and the Society of Management Accountants of Canada 2 with the aim of giving managers practical tools and techniques to identify, measure, manage and report intellectual capital. It provides detailed guidance covering the following five steps of successful intellectual capital management: How to identify the intellectual capital in your organization. How to map the intellectual capital and assess its strategic importance. How to measure intellectual capital. How to manage intellectual capital. How to report intellectual capital. I will concentrate on the measurement problem and offer some insights about how to make intellectual capital measurable. For the full tool kit, please refer to the Management Accounting Guideline. Performance indicators are useful only if they provide meaningful and relevant information. Sadly, typical performance measurement practice for intellectual capital can be described as follows: Identify everything that is easy to measure. Collect and report the data on everything that is easy to measure. End up scratching your head and thinking: what the heck are we going to do with all this performance data? To avoid this trap, you need to identify the intellectual capital elements that are relevant to your business and its strategy, and only then should you think about measuring them. We often have a misconception that intellectual capital is difficult or impossible to measure. This is not the case。 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 that enable us to improve our performance. An excellent way of ensuring that any indicator is worth measuring is to establish the questions that the indicator will help to answer. In my work at the Advanced Performance Institute, I have developed the trademarked concept of Key Performance Questions (KPQ) to identify what it is that managers want to know about the various intellectual capital value drivers. Quite fundamentally, one must realize that nothing can be measured except the achievement of a goal. Key performance indicators (KPIs) only make sense when they are linked to a specific goal. In a sense, goals always formulate a question, to which the KPI provides an answer. To keep with the intellectual capital of success measurement: for each KPI, a key performance question (KPQ) is needed. KPQs make sure that any measure has a clear aim. If no question needs to be answered, there should be no need to measure anything. Once a question has been identified, you have to start thinking about how to collect measurement data. At this point it is safe to assume that this intellectual capital value driver has probably been measured before, so don?t reinvent the wheel. Do some research to find out whether measurement methods have already been developed. This
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