【正文】 he account managers for their assessment of relationships, which wouldn?t require a long survey. InterCorp designed a system that automatically ed a simple form to the account managers with only two questions: ?How would you assess the relationship with Company X? and ?How well is the partnership with Company X progressing?? 6 Next to the questions, the form included scales. Initially these had ten tickboxes ranging from ?very bad? to ?very good?.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(jì)量 為了監(jiān)視企業(yè)智力資本的運(yùn)行狀況，你必須提出所有合適的問題。1 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 外文題目 Intangible Asset Measurement 外文出處 Accountants Today 外文 作者 Bernard Marr 原文 ： Intangible Asset Measurement Bernard Marr In order to keep tabs on how your organization?s intellectual capital is performing, you must ask all the right questions. Bernard Marr explains. It?s impossible to n