1、1 本科毕业论文（设计） 外 文 翻 译 外文题目 Intangible Asset Measurement 外文出处 Accountants Today 外文 作者 Bernard Marr 原文 ： Intangible Asset Measurement Bernard Marr In order to keep tabs on how your organizations intellectual capital is performing, you must ask all the right questions. Bernard Marr explains. Its impossi
2、ble to navigate a business to success without the necessary performance information to guide your strategic decision-making. It would be a bit like driving your car blindfolded: you cant see where youre going and you cant see your instruments to check your speed. The problem is that, when it comes t
3、o the invisible assets in our businesses, this is the scenario we are facing. We lack meaningful performance indicators for tangibles such as the information an organization holds, its image and reputation, its core expertise or its customer relationships. All of them can be vital to the businesss c
4、urrent and future performance, but, if we havent got relevant performance information, we cant adequately measure them. Collectively, these intangible assets are referred to as intellectual capital. Research has confirmed that, although most executives agree that intellectual capital is critical to
5、the continued success of their businesses, their methods of measuring and managing these invisible enablers of performance are either poor or non-existent. This finding was the impetus for the creation of a Management Accounting Guideline called “Impacting future value: how to manage your intellectu
6、al capital.” The guideline was published jointly by CIMA, the American Institute of 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 provi
7、des 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 intell
8、ectual 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 pro
9、vide 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
10、: 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 capi
11、tal is difficult or impossible to measure. This is not the case； it is probably easier than what you think and many measurement methods are available. But before we go into any more detail on this, lets first define what exactly we mean by intellectual capital. The organizations own more Intellectua
12、l 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 competitive advantage and by obtaining knowledge-creating resources from across the world, the firms
13、have successfully created competitive advantage for themselves. Knowledge-base strategy is a response that connects the special characteristics and 3 measurements of a company with local advisability in which they work for it. In the sophisticated and searching world, the organizations must be so cl
14、ever and strong to use some opportunities including the combination 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 or
15、ganization. It includes all intangible resources that contribute to the delivery of the organizations strategy. These can be split into three groups: human capital, relational capital and structural capital (see Panel 1). The main sub-categories of an organizations human capital are, naturally, its
16、peoples 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 organization and other parties. Thes
17、e can include customers, intermediaries, employees, suppliers, alliance partners, regulators, pressure groups, communities, creditors or investors. Relationships tend to fall into two categories: those that are formalized through contractual obligations with big customers and partners, for example；
18、and those that are less formal. Structural capital covers a broad range of vital factors. Foremost among them are usually the organizations essential operating processes； the way its structured； its policies； its information flows and the content of its databases； its management style and culture； a
19、nd its incentive schemes. It can also include intangible resources that are legally protected. Structural capital can be sub-categorized 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
20、 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 so-called intellectual value drivers you want to measure, its important to determine whether its actually worth measuring
