外文翻译无形资产计量

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1、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 Intangible Asset Measurement 外文出处 Accountants Today 外文作者 Bernard Marr 原文：Intangible Asset MeasurementBernard MarrIn order to keep tabs on how your organizations intellectual capital is performing, you must ask all the right questions. Bernard Marr explains.Its impos

2、sible 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

3、 to 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

4、 current 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 intellect

6、ual capital.” The guideline was published jointly by CIMA, the American Institute of Certified Public Accountants and the Society of Management Accountants of Canada with the aim of giving managers practical tools and techniques to identify, measure, manage and report intellectual capital. It provid

7、es 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 intellectu

8、al 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 me

9、aningful 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

10、 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 diff

11、icult 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 Intellectual assets su

12、ch 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 have succes

13、sfully created competitive advantage for themselves. Knowledge-base strategy is a response that connects the special characteristics and measurements of a company with local advisability in which they work for it. In the sophisticated and searching world, the organizations must be so clever and stro

14、ng 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 organization. It

15、 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 peoples skills

16、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. These can include cu

17、stomers, 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; and those that a

18、re 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; and its incentive

19、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 rigorous framewor

20、k 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 them. T

21、he 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 better-informed decisions that enable us to improve our performance. An excellent way of ensuring that any in

22、dicator 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 intellectua

23、l 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

24、 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 star

25、t 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 dont reinvent the wheel. Do some research to find out whether measurement methods have already been developed. This can usually be do

26、ne with simple internet searches. If methods do exist, assess whether any of them are appropriate, as not all of them will be useful to you. If no appropriate method seems to exist, a new one has to be designed.For both existing and newly developed methods, you need to assess whether its possible to

27、 collect meaningful data and whether that data will help to answer your questions. It is also important to assess whether the resultant data warrants the costs and efforts of measurement, which can be significant. If no meaningful data can be collected or its not really helping you to answer the KPQ

28、 or if the costs are not justified, it is necessary to rethink and design different indicators. Once you have decided on an indicator, you should then identify the measurement instrument; the data source; the formula used to compute the indicator; the frequency of measurement; any targets or benchma

29、rks; who will be doing the measuring; how long the indicator will be collected before it needs to be reviewed; the target audience for the indicator; and the reporting formats.Lets consider how an organization might apply the above approach in practice. A blue-chip company, InterCorp, wanted to meas

30、ure its partnership with its key supplier an important intellectual capital value driver. Initially it didnt design KPQs and instead tried to find the quickest and easiest way to obtain some data. It did a little research and identified a firm that specialized in partnership evaluations and had desi

31、gned a generic questionnaire. InterCorp outsourced the collection of partnership data to this firm, which started to conduct the survey twice a year.“The aim of performance measures should be to provide meaningful information that helps to reduce uncertainty about intellectual capital and enables us

32、 to learn. Measures ought to help us make better-informed decisions that enable us to improve our performance.”Initially, InterCorp was pleased with the service, since the firm provided detailed reports containing graphs, tables and trend analyses on about 50 different questions. While on the surfac

33、e, InterCorp seemed happy with how things were going, the partners were telling a different story. They felt that a lot of unnecessary data was being collected, which took them a lot of time and effort. It became clear that all of the data InterCorp was collecting was interesting to know, but that w

34、as it. Not one decision had been based on the survey data over the past three years. InterCorp went back to the drawing board and identified the question it really wanted to answer. The KPQ it came up with was: how well are our partnerships progressing? It then considered what data would be needed i

35、n order to answer the question and the best collection method. After some deliberation, it agreed that the best solution was to ask the account managers for their assessment of relationships, which wouldnt require a long survey.InterCorp designed a system that automatically e-mailed a simple form to

36、 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? Next to the questions, the form included scales. Initially these had ten tick-boxes ranging from very bad to very good.These were later ref

37、ined to three-point 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 comment. Account managers are now asked to assess the partnership by ticking a

38、 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 e-mailed a version of the form to its partner firms that didnt include the comment field. The responses wer

39、e compared 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 e-mail to the account manager in question, prompting him or her to discuss any potential issues with the

40、 partner company.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 cost-effective monthly performance measurement system for its supplier relationships, which gives it all the informat

41、ion 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 todays economy is driven by intellectual capital above all. It is critical, therefore, to understand and manage the intellectual

42、 capital that underpins value creation in your organization.Panel 1 Classification of Intellectual Capital:Physical Capital Financial CapitalIntellectual CapitalHuman capital:Knowledge and skillsWork-related experienceCompetenciesVocational qualificationsEmployee engagementEmotional intelligenceEntr

43、epreneurial spiritFlexibilityEmployee loyaltyEmployee satisfactionEducation- CreativityRelational capital:Formal relationshipsInformal relationshipsSocial networksPartnershipsAlliancesBrand imageTrustCorporate reputationCustomer loyaltyCustomer engagementLicensing agreementsJoint venturesStructural

44、capital:Organizational culture:? Corporate values? Social capital? Management philosophyIntellectual property? Brand names? Data and information? Codified knowledge? Patents / copyrights? Trade secretsProcesses / routines:? Formal processes? Tacit or informal routines? Management processesResource:

45、Bernard Marr.Intangible Asset Measurement J.Accountants Today,2008, 9 :16-18.译文：无形资产计量为了监视企业智力资本的运行状况，你必须提出所有合适的问题。伯纳德马尔我们缺乏有形有意义的绩效指标如一个组织拥有的信息它的形象和声誉其核心专长或它的客户关系。他们企业当前和未来的如果我们没有得到有关的信息，我们不能充分总的来说，这些无形资产被称为智力资本。研究证，虽然大多数高管智资本至关重要这一发现管理会计影响未来价值：如何管理你的智力资本。这份美国注册会计师协会和加拿大管理会计师公会实用的工具和技术来管理智力资本它成功智力资

46、本管理的步骤提供了详细的指导如何识别组织中的知识资本。如何映射和评估战略重要性。我会集中问题，并提供有关如何资本的一些见解。有关的，请参阅管理会计准则。可悲的是，智力资本实践典型表现，可以最终摸不着头脑思考：到底我们要这性能数据？为了避免这种陷阱，需要确定智力资本要素相关的业务和战略，只有到那时，你应该考虑。我们经常有一个误解，认为资本是很难或无法。情况不是这样，它很可能比你所想许多方法更容易。通过智力资本创造竞争优势，并获取资源自己创造竞争优势的三个重要资源之一。它包括所有有助于提供该战略无形资源。这些可以分为三类：人力资本，结构资本和关系资本（见第1小组）。人力资本的类别的技能经验的深度和

47、广度。人力资本包括员工的知识在某些领域重要他们的。关系一般分为两类：一类是正规化通过与大客户和合作伙伴合同义务正式。结构资本的重要因素广泛。其中最重要的是组织的基本运作程序它的政策它的信息流和其数据库的内容，其管理风格和文化它的奖励。上述三类不同的元素可以重叠。其目的是不要有严格的框架，将它们明确分，但有一，你可以用它来识别和了解的智力资本。其的目的应该是提供有意义的信息，减少智力资本的不确定性使。应该帮助我们做出更明智的决策，能够。管理者了解各种智力资本确保措施有明确的目标。如果没有问题需要回答，没有必要。一旦确定问题，必须开始考虑如何收集测量数据。在这一点上，这个智力资本价值已，。一些研究

48、，以找出测量方法是否已被开发出来。通常可以通过简单的互联网搜索。如果方法确实存在的，评估，。如果的方法，一个新的对于现有的和新开发的方法，你需要评估能收集数据否助于回答的问题。评估是否。如果有的数据或不帮助你回答或者成本是的，必重新思考设计不同的指标。让我们考虑在实践中运用上述方法。一个蓝筹公司，想测量其与主要供应商的伙伴关系一个重要的智力资本价值的驱动程序。最初，它没有设计，而是试图找到最快捷和最简单的方式来获取一些数据。它做了一些调查研究，并确定了外包的数据收集，开始每年两次。的目的应该是提供有意义的信息，减少智力资本的不确定性使。应该帮助我们做出更明智的决策，能够知识和技术工作相关经验能力职业资格员工敬业度情商进取精神适应性员工忠诚度员工满意度学历-创造力关系资本：正式关系非正式关系社会关系网合伙关系联盟关系品牌形象信任度企业声誉顾客忠诚度顾客参与许可证协议合资结构资本：组织文化企业价值社会资本经营理念知识产权品牌名称资讯编码知识版权和专利商业秘密程序和惯例正式程序默认或非正式惯例管理程序资料来源：伯纳德?马尔.无形资产计量J.现代会计师，2008 9 :16-18.1