技術(shù)問題-無形資產(chǎn)測量【外文翻譯】

1、1外文文獻(xiàn)翻譯譯文一、外文原文原文TechnicalmattersINTANGIBLEASSETMEASUREMENTIndertokeeptabsonhowyourganizationsintellectualcapitalisperfmingyoumustaskalltherightquestions.BernardMarrexplains.Itsimpossibletonavigateabusinesstosuccesswitho

2、utthenecessaryperfmanceinfmationtoguideyourstrategicdecisionmaking.Itwouldbeabitlikedrivingacarblindfolded:youcantseewhereyouregoingyoucantseeyourinstrumentstocheckyourspeed.Theproblemisthatwhenitcomestotheinvisibleasset

3、sinourbusinessesthisisthescenariowearefacing.Welackmeaningfulperfmanceindicatsfintangiblessuchastheinfmationanganizationholdsitsimagereputationitsceexpertiseitscustomerrelationships.Allofthemcanbevitaltothebusinessscurre

4、ntfutureperfmancebutifwehaventgotrelevantperfmanceinfmationwecantadequatelymanagethem.Collectivelytheseintangibleassetsarereferredtoasintellectualcapital.Researchhasconfirmedthatalthoughmostexecutivesagreethatintellectua

5、lcapitaliscriticaltothecontinuedsuccessoftheirbusinessestheirmethodsofmeasuringmanagingtheseinvisibleenablersofperfmanceareeitherpononexistent.ThisfindingwastheimpetusfthecreationofaManagementAccountingGuidelinecalled“Im

6、pactingfuturevalue:howtomanageyourintellectualcapital“.TheguidelinewaspublishedjointlybyCIMAtheAmericanInstituteofCertifiedPublicAccountantstheSocietyofManagementAccountantsofCanadawiththeaimofgivingmanagerspracticaltool

7、stechniquestoidentifymeasuremanagereptintellectualcapital.Itprovidesdetailedguidancecoveringthefollowingfivestepsofsuccessfulintellectualcapitalmanagement:Howtoidentifytheintellectualcapitalinyourganization.3Relationship

8、stendtofallintotwocategies:thosethatarefmalizedthroughcontractualobligationswithbigcustomerspartnersfexamplethosethatarelessfmal.Structuralcapitalcoversabroadrangeofvitalfacts.Femostamongthemareusuallytheganizationsessen

9、tialoperatingprocessesthewayitisstructureditspoliciesitsinfmationflowsthecontentofitsdatabasesitsmanagementstylecultureitsincentiveschemes.Itcanalsoincludeintangibleresourcesthatarelegallyprotected.Structuralcapitalcanbe

10、subcategizedintopracticesroutinesganizationalcultureintellectualproperty.Thedifferentelementsofthethreecategiescanoverlap.Theaimisnottohavearigousframewkthatclearlyseparatesthembuttohaveonethatyoucanusetoidentifyundersti

11、ntellectualcapitalinyourganization.Onceyouhavedecidedwhichofthesesocalledintellectualvaluedriversyouwanttomeasureitsimptanttodeterminewhetheritsactuallywthmeasuringthem.Theaimofperfmancemeasuresshouldbetoprovidemeaningfu

12、linfmationthathelpstoreduceuncertaintyaboutintellectualcapitalenablesustolearn.Measuresoughttohelpusmakebetterinfmeddecisionsthatenableustoimproveourperfmance.Anexcellentwayofensuringthatanyindicatiswthmeasuringistoestab

13、lishthequestionsthattheindicatswillhelptoanswer.InmywkattheAdvancedPerfmanceInstituteIhavedevelopedthetrademarkedconceptofKeyPerfmanceQuestions(KPQs)toidentifywhatitisthatmanagerswanttoknowaboutthevariousintellectualcapi

14、talvaluedriversKPQsmakesurethatanymeasurehasaclearaim.Ifnoquestionneedstobeansweredthereshouldbenoneedtomeasureanything.Onceaquestionhasbeenidentifiedyouhavetostartthinkingabouthowtocollectmeasurementdata.Atthispointitis

15、safetoassumethatthisintellectualcapitalvaluedriverhasprobablybeenmeasuredbefesodontreinventthewheel.Dosomeresearchtofindoutwhethermeasurementmethodshavealreadybeendeveloped.Thiscanusuallybedonewithsimpleintersearches.Ifm