外文翻译无形资产计量.docx
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外文翻译无形资产计量.docx
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外文翻译无形资产计量
外文翻译--无形资产计量
本科毕业论文(设计)
外文翻译
外文题目IntangibleAssetMeasurement
外文出处AccountantsToday
外文作者BernardMarr
原文:
IntangibleAssetMeasurement
BernardMarr
Inordertokeeptabsonhowyourorganization’sintellectualcapitalisperforming,youmustaskalltherightquestions.BernardMarrexplains.
It’simpossibletonavigateabusinesstosuccesswithoutthenecessaryperformanceinformationtoguideyourstrategicdecision-making.Itwouldbeabitlikedrivingyourcarblindfolded:
youcan’tseewhereyou’regoingandyoucan’tseeyourinstrumentstocheckyourspeed.Theproblemisthat,whenitcomestotheinvisibleassetsinourbusinesses,thisisthescenariowearefacing.Welackmeaningfulperformanceindicatorsfortangiblessuchastheinformationanorganizationholds,itsimageandreputation,itscoreexpertiseoritscustomerrelationships.Allofthemcanbevitaltothebusiness’scurrentandfutureperformance,but,ifwehaven’tgotrelevantperformanceinformation,wecan’tadequatelymeasurethem.Collectively,theseintangibleassetsarereferredtoasintellectualcapital.
Researchhasconfirmedthat,althoughmostexecutivesagreethatintellectualcapitaliscriticaltothecontinuedsuccessoftheirbusinesses,theirmethodsofmeasuringandmanagingtheseinvisibleenablersofperformanceareeitherpoorornon-existent.ThisfindingwastheimpetusforthecreationofaManagementAccountingGuidelinecalled“Impactingfuturevalue:
howtomanageyourintellectualcapital.”TheguidelinewaspublishedjointlybyCIMA,theAmericanInstituteofCertifiedPublicAccountantsandtheSocietyofManagementAccountantsofCanadawiththeaimofgivingmanagerspracticaltoolsandtechniquestoidentify,measure,manageandreportintellectualcapital.Itprovidesdetailedguidancecoveringthefollowingfivestepsofsuccessfulintellectualcapitalmanagement:
---Howtoidentifytheintellectualcapitalinyourorganization.
---Howtomaptheintellectualcapitalandassessitsstrategicimportance.
---Howtomeasureintellectualcapital.
---Howtomanageintellectualcapital.
---Howtoreportintellectualcapital.
Iwillconcentrateonthemeasurementproblemandoffersomeinsightsabouthowtomakeintellectualcapitalmeasurable.Forthefulltoolkit,pleaserefertotheManagementAccountingGuideline.
Performanceindicatorsareusefulonlyiftheyprovidemeaningfulandrelevantinformation.Sadly,typicalperformancemeasurementpracticeforintellectualcapitalcanbedescribedasfollows:
---Identifyeverythingthatiseasytomeasure.
---Collectandreportthedataoneverythingthatiseasytomeasure.
---Endupscratchingyourheadandthinking:
whattheheckarewegoingtodowithallthisperformancedata?
Toavoidthistrap,youneedtoidentifytheintellectualcapitalelementsthatarerelevanttoyourbusinessanditsstrategy,andonlythenshouldyouthinkaboutmeasuringthem.Weoftenhaveamisconceptionthatintellectualcapitalisdifficultorimpossibletomeasure.Thisisnotthecase;itisprobablyeasierthanwhatyouthinkandmanymeasurementmethodsareavailable.Butbeforewegointoanymoredetailonthis,let’sfirstdefinewhatexactlywemeanbyintellectualcapital.
TheorganizationsownmoreIntellectualassetssuchashumanresources,knowledgebases,researchanddevelopmentandpatentsthantraditionalassetssuchasplantandmachineryandequipment.Bydeployingintellectualcapitaltocreatecompetitiveadvantageandbyobtainingknowledge-creatingresourcesfromacrosstheworld,thefirmshavesuccessfullycreatedcompetitiveadvantageforthemselves.Knowledge-basestrategyisaresponsethatconnectsthespecialcharacteristicsandmeasurementsofacompanywithlocaladvisabilityinwhichtheyworkforit.Inthesophisticatedandsearchingworld,theorganizationsmustbesocleverandstrongtousesomeopportunitiesincludingthecombinationofnewexplorationsandavailableknowledgeuse,sharingandsupportingknowledge,intellectualcapitalflowmanagement.
Togetherwithphysicalandfinancialcapital,intellectualcapitalisoneofthethreevitalresourcesinanorganization.Itincludesallintangibleresourcesthatcontributetothedeliveryoftheorganization’sstrategy.Thesecanbesplitintothreegroups:
humancapital,relationalcapitalandstructuralcapitalseePanel1.
Themainsub-categoriesofanorganization’shumancapitalare,naturally,itspeople’sskillsandtheirdepthandbreadthofexperience.Humancapitalincludesemployees’know-howincertainfieldsthatareimportanttothesuccessoftheenterprise,plustheiraptitudes.
Relationalcapitalcoversalltherelationshipsthatexistbetweentheorganizationandotherparties.Thesecanincludecustomers,intermediaries,employees,suppliers,alliancepartners,regulators,pressuregroups,communities,creditorsorinvestors.Relationshipstendtofallintotwocategories:
thosethatareformalizedthroughcontractualobligationswithbigcustomersandpartners,forexample;andthosethatarelessformal.
Structuralcapitalcoversabroadrangeofvitalfactors.Foremostamongthemareusuallytheorganization’sessentialoperatingprocesses;thewayit’sstructured;itspolicies;itsinformationflowsandthecontentofitsdatabases;itsmanagementstyleandculture;anditsincentiveschemes.Itcanalsoincludeintangibleresourcesthatarelegallyprotected.Structuralcapitalcanbesub-categorizedintopracticesandroutines,organizationalcultureandintellectualproperty.
Thedifferentelementsofthethreecategoriescanoverlap.Theaimisnottohavearigorousframeworkthatclearlyseparatesthem,buttohaveonethatyoucanusetoidentifyandunderstandintellectualcapitalinyourorganization.
Onceyouhavedecidedwhichoftheseso-calledintellectualvaluedriversyouwanttomeasure,it’simportanttodeterminewhetherit’sactuallyworthmeasuringthem.Theaimofperformancemeasuresshouldbetoprovidemeaningfulinformationthathelpstoreduceuncertaintyaboutintellectualcapitalandenablesustolearn.Measuresoughttohelpusmakebetter-informeddecisionsthatenableustoimproveourperformance.Anexcellentwayofensuringthatanyindicatorisworthmeasuringistoestablishthequestionsthattheindicatorwillhelptoanswer.InmyworkattheAdvancedPerformanceInstitute,IhavedevelopedthetrademarkedconceptofKeyPerformanceQuestionsKPQtoidentifywhatitisthatmanagerswanttoknowaboutthevariousintellectualcapitalvaluedrivers.
Quitefundamentally,onemustrealizethatnothingcanbemeasuredexcepttheachievementofagoal.KeyperformanceindicatorsKPIsonlymakesensewhentheyarelinkedtoaspecificgoal.Inasense,goalsalwaysformulateaquestion,towhichtheKPIprovidesananswer.Tokeepwiththeintellectualcapitalofsuccessmeasurement:
foreachKPI,akeyperformancequestionKPQisneeded.
KPQsmakesurethatanymeasurehasaclearaim.Ifnoquestionneedstobeanswered,thereshouldbenoneedtomeasureanything.Onceaquestionhasbeenidentified,youhavetostartthinkingabouthowtocollectmeasurementdata.Atthispointitissafetoassumethatthisintellectualcapitalvaluedriverhasprobablybeenmeasuredbefore,sodon’treinventthewheel.Dosomeresearchtofindoutwhethermeasurementmethodshavealreadybeendeveloped.Thiscanusuallybedonewithsimpleinternetsearches.Ifmethodsdoexist,assesswhetheranyofthemareappropriate,asnotallofthemwillbeusefultoyou.Ifnoappropriatemethodseemstoexist,anewonehastobedesigned.
Forbothexistingandnewlydevelopedmethods,youneedtoassesswhetherit’spossibletocollectmeaningfuldataandwhetherthatdatawillhelptoansweryourquestions.Itisalsoimportanttoassesswhethertheresultantdatawarrantsthecostsandeffortsofmeasurement,whichcanbesignificant.Ifnomeaningfuldatacanbecollectedorit’snotreallyhelpingyoutoanswertheKPQorifthecostsarenotjustified,itisnecessarytorethinkanddesigndifferentindicators.
Onceyouhavedecidedonanindicator,youshouldthenidentifythemeasurementinstrument;thedatasource;theformulausedtocomputetheindicator;thefrequencyofmeasurement;anytargetsorbenchmarks;whowillbedoingthemeasuring;howlongtheindicatorwillbecollectedbeforeitneedstobereviewed;thetargetaudiencefortheindicator;andthereportingformats.
Let’sconsiderhowanorganizationmightapplytheaboveapproachinpractice.Ablue-chipcompany,InterCorp,wantedtomeasureitspartnershipwithitskeysupplier―animportantintellectualcapitalvaluedriver.Initiallyitdidn’tdesignKPQsandinsteadtriedtofindthequickestandeasiestwaytoobtainsomedata.Itdidalittleresearchandidentifiedafirmthatspecializedinpartnershipevaluationsandhaddesignedagenericquestionnaire.InterCorpoutsourcedthecollectionofpartnershipdatatothisfirm,whichstartedtoconductthesurveytwiceayear.
“Theaimofperformancemeasuresshouldbetoprovidemeaningfulinformationthathelpstoreduceuncertaintyaboutintellectualcapitalandenablesustolearn.Measuresoughttohelpusmakebetter-informeddecisionsthatenableustoimproveourperformance.”
Initially,InterCorpwaspleasedwiththeservice,sincethefirmprovideddetailedreportscontaininggraphs,tablesandtrendanalysesonabout50differentquestions.Whileonthesurface,InterCorpseemedhappywithhowthingsweregoing,thepartnersweretellingadifferentstory.Theyfeltthatalotofunnecessarydatawasbeingcollected,whichtookthemalotoftimeandeffort.ItbecameclearthatallofthedataInterCorpwascollectingwasint
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