無形資產(chǎn)計量外文翻譯

1、<p>　　本科畢業(yè)論文（設計）</p><p>　　外 文 翻 譯</p><p>　　外文題目 Intangible Asset Measurement </p><p>　　外文出處 Accountants Today </p><p>　

2、　外文作者 Bernard Marr </p><p><b>　　原文：</b></p><p>　　Intangible Asset Measurement</p><p>　　Bernard Marr</p><p>　　In order to keep

3、 tabs on how your organization’s intellectual capital is performing, you must ask all the right questions. Bernard Marr explains.</p><p>　　It’s impossible to navigate a business to success without the necess

4、ary performance information to guide your strategic decision-making. It would be a bit like driving your car blindfolded: you can’t see where you’re going and you can’t see your instruments to check your speed. The probl

5、em is that, when it comes 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 </p&g

6、t;<p>　　Research has confirmed that, although most executives agree that intellectual capital is critical to the continued success of their businesses, their methods of measuring and managing these invisible enabl

7、ers 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 intellectual capital.” The guideli

8、ne was published jointly by CIMA, the American Institute of Certified Publi</p><p>　　---How to identify the intellectual capital in your organization.</p><p>　　---How to map the intellectual cap

9、ital and assess its strategic importance.</p><p>　　---How to measure intellectual capital.</p><p>　　---How to manage intellectual capital.</p><p>　　---How to report intellectual cap

10、ital.</p><p>　　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 Guidel

11、ine.</p><p>　　Performance indicators are useful only if they provide meaningful and relevant information. Sadly, typical performance measurement practice for intellectual capital can be described as follows:

12、</p><p>　　--- Identify everything that is easy to measure.</p><p>　　---Collect and report the data on everything that is easy to measure.</p><p>　　---End up scratching your head and

13、 thinking: what the heck are we going to do with all this performance data?</p><p>　　To avoid this trap, you need to identify the intellectual capital elements that are relevant to your business and its stra

14、tegy, and only then should you think about measuring them. We often have a misconception that intellectual capital is difficult or impossible to measure. This is not the case; it is probably easier than what you think an

15、d many measurement methods are available. But before we go into any more detail on this, let’s first define what exactly we mean by intellectual capital. </p><p>　　The organizations own more Intellectual ass

16、ets 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

17、by obtaining knowledge-creating resources from across the world, the firms have successfully created competitive advantage for themselves. Knowledge-base strategy is a response that connects the special characteristics a

18、nd measurements o</p><p>　　Together with physical and financial capital, intellectual capital is one of the three vital resources in an organization. It includes all intangible resources that contribute to t

19、he delivery of the organization’s strategy. These can be split into three groups: human capital, relational capital and structural capital (see Panel 1). </p><p>　　The main sub-categories of an organization’

20、s human capital are, naturally, its people’s 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

21、aptitudes.</p><p>　　Relational capital covers all the relationships that exist between the organization and other parties. These can include customers, intermediaries, employees, suppliers, alliance partners

22、, 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;

23、and those that are less formal.</p><p>　　Structural capital covers a broad range of vital factors. Foremost among them are usually the organization’s essential operating processes; the way it’s structured; i

24、ts policies; its information flows and the content of its databases; its management style and culture; and its incentive schemes. It can also include intangible resources that are legally protected. Structural capital ca

25、n be sub-categorized into practices and routines, organizational culture and intellectual property.</p><p>　　The different elements of the three categories can overlap. The aim is not to have a rigorous fram

26、ework that clearly separates them, but to have one that you can use to identify and understand intellectual capital in your organization. </p><p>　　Once you have decided which of these so-called intellectual

27、 value drivers you want to measure, it’s important to determine whether it’s actually worth measuring them. The aim of performance measures should be to provide meaningful information that helps to reduce uncertainty abo

28、ut 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 indicator is worth measuring is t

29、o</p><p>　　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

30、 sense, goals always formulate a question, to which the KPI provides an answer. To keep with the intellectual capital of success measurement: for each KPI, a key performance question (KPQ) is needed. </p><p>

31、;　　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 start thinking about how to collect m

32、easurement data. At this point it is safe to assume that this intellectual capital value driver has probably been measured before, so don’t reinvent the wheel. Do some research to find out whether measurement methods hav

33、e already been developed. This can usually be done with simple </p><p>　　For both existing and newly developed methods, you need to assess whether it’s possible to collect meaningful data and whether that da

34、ta 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 it’s not

35、 really helping you to answer the KPQ or if the costs are not justified, it is necessary to rethink and design different indicators. </p><p>　　Once you have decided on an indicator, you should then identify

36、the measurement instrument; the data source; the formula used to compute the indicator; the frequency of measurement; any targets or benchmarks; who will be doing the measuring; how long the indicator will be collected b

37、efore it needs to be reviewed; the target audience for the indicator; and the reporting formats.</p><p>　　Let’s consider how an organization might apply the above approach in practice. A blue-chip company, I

38、nterCorp, wanted to measure its partnership with its key supplier — an important intellectual capital value driver. Initially it didn’t design KPQs and instead tried to find the quickest and easiest way to obtain some da

39、ta. It did a little research and identified a firm that specialized in partnership evaluations and had designed a generic questionnaire. InterCorp outsourced the collection of par</p><p>　　“The aim of perfor

40、mance 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 i

41、mprove our performance.”</p><p>　　Initially, InterCorp was pleased with the service, since the firm provided detailed reports containing graphs, tables and trend analyses on about 50 different questions. Whi

42、le on the surface, 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. I

43、t became clear that all of the data InterCorp was collecting was interesting to know, but that was it. Not </p><p>　　InterCorp went back to the drawing board and identified the question it really wanted to a

44、nswer. The KPQ it came up with was: how well are our partnerships progressing? It then considered what data would be needed in order to answer the question and the best collection method. After some deliberation, it agre

45、ed that the best solution was to ask the account managers for their assessment of relationships, which wouldn’t require a long survey.</p><p>　　InterCorp designed a system that automatically e-mailed a simpl

46、e 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?’ Next to the questions, the form included scales

47、. Initially these had ten tick-boxes ranging from ‘very bad’ to ‘very good’.These were later refined to three-point scales: ‘problematic’, ‘indifferent’ or ‘positive’ for the first question and ‘worse than before’, ‘t<

48、;/p><p>　　The form also included a field for a written comment. 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 par

49、ticular 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 didn’t include the comment field. The responses

50、 were compared in a database, and in over 95 per cent of cases, the internal and</p><p>　　InterCorp also decided that the data should be collected monthly, which should allow it to react to potential problem

51、s before they escalated. It now has a simple and cost-effective monthly performance measurement system for its supplier relationships, which gives it all the information it needs to answer its KPQ.</p><p>　　

52、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, th

53、erefore, to understand and manage the intellectual capital that underpins value creation in your organization.</p><p>　　Panel 1 Classification of Intellectual Capital:</p><p>　　Physical Capital

54、 Financial Capital</p><p>　　Intellectual Capital</p><p>　　Human capital:</p><p>　　Knowledge and skills</p><p>　　Work-related experience</p><p>　　Competenc

55、ies</p><p>　　Vocational qualifications</p><p>　　Employee engagement</p><p>　　Emotional intelligence</p><p>　　Entrepreneurial spirit</p><p>　　Flexibility<

56、;/p><p>　　Employee loyalty</p><p>　　Employee satisfaction</p><p>　　Education- Creativity</p><p>　　Relational capital:</p><p>　　Formal relationships</p>

57、<p>　　Informal relationships</p><p>　　Social networks</p><p>　　Partnerships</p><p><b>　　Alliances</b></p><p>　　Brand image</p><p><b&g

58、t;　　Trust</b></p><p>　　Corporate reputation</p><p>　　Customer loyalty</p><p>　　Customer engagement</p><p>　　Licensing agreements</p><p>　　Joint ventu

59、res</p><p>　　Structural capital:</p><p>　　Organizational culture:</p><p>　　? Corporate values</p><p>　　? Social capital</p><p>　　? Management philosophy<

60、;/p><p>　　Intellectual property</p><p>　　? Brand names</p><p>　　? Data and information</p><p>　　? Codified knowledge</p><p>　　? Patents / copyrights</p>

61、<p>　　? Trade secrets</p><p>　　Processes / routines:</p><p>　　? Formal processes</p><p>　　? Tacit or informal routines</p><p>　　? Management processes</p>

62、<p>　　Resource: Bernard Marr.Intangible Asset Measurement [J].Accountants Today,2008, (9):16-18.</p><p><b>　　譯文：</b></p><p><b>　　無形資產(chǎn)計量</b></p><p>　　為了

63、監(jiān)視企業(yè)智力資本的運行狀況，你必須提出所有合適的問題。伯納德 ·馬爾對此作了以下解釋。</p><p>　　如果沒有必要的有效信息來引導你的戰(zhàn)略決策，要獲得商業(yè)成功是不可能的。這就像閉著眼睛在駕駛：你看不到你要去哪兒，也看不到檢查速度的儀器。</p><p>　　問題是，這就是當我們企業(yè)涉及到無形資產(chǎn)時，我們所面臨的局面。我們缺乏有形的有意義的績效指標，如一個組織所擁有的信息、它

64、的形象和聲譽、其核心專長或它的客戶關系。他們對企業(yè)當前和未來的發(fā)展可能是重要的，但如果我們沒有得到有關的可靠信息，我們就不能充分計量它們?？偟膩碚f，這些無形資產(chǎn)被稱為智力資本。</p><p>　　研究證明，雖然大多數(shù)高管承認智力資本對他們企業(yè)的持續(xù)成功至關重要，但是計量管理這些無形資產(chǎn)的方法是很差的或不存在的。這一發(fā)現(xiàn)促進了管理會計準則的一項創(chuàng)造，稱為：“影響未來價值：如何管理你的智力資本?！边@份準則由特許管理

65、會計公會、美國注冊會計師協(xié)會和加拿大管理會計師公會聯(lián)合出版，旨在為管理者提供實用的工具和技術來確認、計量、管理和披露智力資本。它對以下5個成功的智力資本管理的步驟提供了詳細的指導：</p><p>　　如何識別組織中的知識資本。</p><p>　　如何映射和評估智力資本戰(zhàn)略的重要性。</p><p><b>　　如何計量智力資本。</b>&l

66、t;/p><p><b>　　如何管理智力資本。</b></p><p><b>　　如何呈報智力資本。</b></p><p>　　我會集中于計量問題，并提供有關如何計量智力資本的一些見解。有關具體的工具，請參閱管理會計準則。</p><p>　　只有當績效指標提供有意義和相關的信息時它們才是有用的。

67、可悲的是，智力資本計量實踐的典型表現(xiàn)形式，可以描述為：</p><p>　　1、確認所有的智力資本都是簡單計量的。</p><p>　　2、收集和披露的所有數(shù)據(jù)都是簡單計量的。</p><p>　　3、最終使得你摸不著頭腦并引發(fā)思考：到底我們要用這些性能數(shù)據(jù)做什么？</p><p>　　為了避免這種陷阱，我們需要確定與智力資本要素相關的業(yè)務和

68、戰(zhàn)略，只有到那時，你才應該考慮計量它們。我們經(jīng)常有一個誤解，認為智力資本是很難計量或無法計量的。情況不是這樣的，它很可能比你所想的許多計量方法更容易。但在我們做更具體的事情前，我們首先要定義的是智力資本究竟是什么。</p><p>　　企業(yè)所擁有的智力資產(chǎn)如人力資本、知識產(chǎn)權和研究開發(fā)比廠房和機器設備等傳統(tǒng)資產(chǎn)要多。通過調整智力資本創(chuàng)造企業(yè)競爭優(yōu)勢，并從全球獲取知識性的創(chuàng)造資源為自己創(chuàng)造競爭優(yōu)勢。以知識為基礎的戰(zhàn)

69、略決策是聯(lián)系和計量公司在其工作中明智的反映。在復雜和不斷搜索的的世界里，企業(yè)必須明智并堅定地利用一些機會，包括新的探索和知識有效利用的結合，知識支持共享，智力資本流動管理。</p><p>　　與實物資本和金融資本一樣，智力資本是企業(yè)的三個重要資源之一。它包括所有有助于提供該組織戰(zhàn)略的無形資源。這些可以分為三類：人力資本，結構資本和關系資本（見第1小組）。</p><p>　　企業(yè)人力資本

70、的主要類別，指的是人員的技能與經(jīng)驗的深度和廣度。人力資本包括員工的知識（在某些領域對企業(yè)的成功十分重要），還包括他們的素質和態(tài)度。</p><p>　　關系資本包含存在于該企業(yè)和其他各方的所有關系。它們包括客戶、中介機構、雇員、供應商、聯(lián)盟伙伴、監(jiān)管機構、壓力集團、社區(qū)、債權人或投資者。關系一般分為兩類：一類是正規(guī)化的關系，例如通過與大客戶和合作伙伴訂立合同義務；另一類則是非正式的關系。</p>&

71、lt;p>　　結構資本的重要因素的范圍十分廣泛。其中最重要的通常是組織的基本運作程序；構造的方法；它的相關政策，它的信息流和其數(shù)據(jù)庫的內容，其管理風格和文化與它的獎勵制度。還包括了受法律保護的無形資產(chǎn)。結構資本可細分為實踐和程序，組織文化和知識產(chǎn)權。</p><p>　　上述三類不同的元素可以重疊。其目的是不要有嚴格的框架，將它們明確的區(qū)分，但有一點，你可以用它來識別和了解企業(yè)的智力資本。</p>

72、;<p>　　一旦決定了你想要計量的智力資本，確定它的實際價值是否值得計量是十分重要的。其績效指標的目的應該是提供有意義的信息，幫助減少智力資本的不確定性并使它們可理解。這些指標應該幫助我們做出更明智的決策，并且能夠提高我們的工作能力。確保所有的指標都值得計量的有效方法就是建立與指標相關的問題。在我工作的高級業(yè)績研究所，我已研究出商標概念的關鍵績效問題（KPQ）來幫助管理者了解各種智力資本的實現(xiàn)價值。</p>

73、<p>　　從根本上說，我們需要意識到除了目標價值的實現(xiàn)，其他沒有什么是能夠被計量的。只有當關鍵績效指標與具體目標相關時才有意義。從某種意義上說，關鍵績效指標為目標所制定的問題提供了答案。為了配合智力資本的成功計量：則每個關鍵績效指標需要有一個關鍵績效問題。</p><p>　　關鍵績效問題確保了任何措施都有其明確的目標。如果沒有問題需要回答，就沒有計量的必要。一旦確定了問題，就必須開始考慮如何收集測

74、量數(shù)據(jù)。在這一點上，最保守的方法，就是假設這個智力資本價值已被測量過，這樣就不需要重新計量了。通過一些研究，以找出這些測量方法是否已被開發(fā)出來。通?？梢酝ㄟ^簡單的互聯(lián)網(wǎng)搜索來完成。如果這些方法確實是存在的，評估其是否都是適當?shù)?，因為并不是所有的方法都對你有用。如果合適的方法不存在，就必須設計一個新的方法。</p><p>　　對于現(xiàn)有的和新開發(fā)的方法，你需要評估其能否收集有意義的數(shù)據(jù)，且這些數(shù)據(jù)能否有助于回答你的

75、問題。評估結論數(shù)據(jù)是否保證了成本和費用的計量與評估哪個結論數(shù)據(jù)影響更重大，是同樣重要的。如果不能收集有效的數(shù)據(jù)，或者數(shù)據(jù)不能幫助你回答關鍵績效問題，又或者成本是不合理的，就必須重新思考并設計不同的指標。</p><p>　　一旦你決定了一個指標，你就應該確定計量的儀器，數(shù)據(jù)來源，用來計量的公式、任何指標或基準，誰來計量，在被審查前需要多長的時間收集指標，指標的目標受眾和報告的格式。</p><

76、p>　　讓我們考慮企業(yè)如何在實踐中運用上述方法。一個藍籌公司，InterCorp，想測量其與主要供應商的伙伴關系（一個重要的智力資本價值的驅動程序）。最初，它沒有設計關鍵績效問題，而是試圖找到最快捷和最簡單的方式來獲取一些數(shù)據(jù)。它做了一些調查研究，并確定了一個專門評估合作關系的公司并設計了一張通用的調查表。InterCorp外包了關聯(lián)企業(yè)的相關數(shù)據(jù)收集工作給那個公司，該公司已開始了每年兩次的調查。</p><p

77、>　　“績效指標的目的應該是提供有意義的信息，幫助減少智力資本的不確定性并使它們可理解。這些指標應該幫助我們做出更明智的決策，并且能夠提高我們的工作能力。”</p><p>　　最初，InterCorp對這個服務非常滿意，因為這個公司提供了包括了圖形、表格和趨勢分析等約50個不同的問題的詳細報告。從表面上看，InterCorp似乎因事情的發(fā)展狀況而高興，然而這個調查公司卻提出了不同的觀點。他們認為由于收集了

78、大量的不必要的數(shù)據(jù)，使得他們花費了大量的時間和精力。顯然，InterCorp所收集的所有數(shù)據(jù)是根據(jù)自己想要知道而去收集。但實際上，沒有一個決策是以過去三年的調查數(shù)據(jù)為依據(jù)的。</p><p>　　InterCorp回到了重新計劃階段，然后確定了它真正想解答的問題。它提出的關鍵績效問題是：如何良好發(fā)展我們的伙伴關系？然后考慮回答這個問題需要什么數(shù)據(jù)以及收集數(shù)據(jù)的最好方法。經(jīng)過一番思索，它認為最好的解決辦法就是通過詢

79、問客戶經(jīng)理關于他們對公司關系的評價，且這并不需要長時間的調查。</p><p>　　InterCorp設計了一種能自動對客戶經(jīng)理發(fā)送只有一個簡單表格的電子郵件的系統(tǒng)，，表格中僅包括了兩個問題：“你如何評價與X公司的關系？”以及“與X公司的合作進展如何？”。問題之后還包括了等級評價。最初，十個打勾題從“非常差”到“非常好”。后來都細化到三個等級：第一個問題的回答有“有問題的”、“一般的”、“積極的”；第二個問題的回

80、答包括“比以前差”，“和以前一樣”，“比以前好”。</p><p>　　該表格也包含了一份書面評論?？蛻艚?jīng)理被要求對空格做標記以評估合作關系，然后對他們?yōu)槭裁醋龀鲞@個特定的評估提供一個簡要的解釋。該公司意識到如果只問客戶經(jīng)理，可能會造成偏見，因此它將不包括注釋字段的表格通過電子郵件發(fā)給了它的關聯(lián)企業(yè)。將這些回復與一個數(shù)據(jù)庫進行比較，超過95%的答案表明內部評估和外部評估是相同的。一旦發(fā)生重大意見分歧，自動化系統(tǒng)就

81、會發(fā)送另一封有問題的郵件到客戶經(jīng)理，促使了他或她與關聯(lián)公司討論所有潛在的問題。</p><p>　　InterCorp還決定應每月收集數(shù)據(jù)，這樣就能在問題升級前解決已經(jīng)出現(xiàn)的問題。現(xiàn)在有一個簡單而又劃算的關于其供應商月度表現(xiàn)的測量系統(tǒng)，只要輸入系統(tǒng)必須的信息就可以得出它的關鍵績效問題。</p><p>　　這個案例說明了關鍵績效問題方法的強大功能以及如何使用它來衡量智力資本的所有方面。當今

82、經(jīng)濟的成功是以智力資本為首要驅動的。智力資本是至關重要的，因此，了解和管理智力資本支撐了企業(yè)的價值創(chuàng)造。</p><p>　　第1小組 智力資本的分類</p><p>　　實物資本·金融資本·智力資本</p><p><b>　　人力資本：</b></p><p><b>　　知識和技術&l

83、t;/b></p><p><b>　　工作相關經(jīng)驗</b></p><p><b>　　能力</b></p><p><b>　　職業(yè)資格</b></p><p><b>　　員工敬業(yè)度</b></p><p><b&

84、gt;　　情商</b></p><p><b>　　進取精神</b></p><p><b>　　適應性</b></p><p><b>　　員工忠誠度</b></p><p><b>　　員工滿意度</b></p><p&

85、gt;<b>　　學歷-創(chuàng)造力</b></p><p><b>　　關系資本：</b></p><p><b>　　正式關系</b></p><p><b>　　非正式關系</b></p><p><b>　　社會關系網(wǎng)</b><

86、;/p><p><b>　　合伙關系</b></p><p><b>　　聯(lián)盟關系</b></p><p><b>　　品牌形象</b></p><p><b>　　信任度</b></p><p><b>　　企業(yè)聲譽<

87、/b></p><p><b>　　顧客忠誠度</b></p><p><b>　　顧客參與</b></p><p><b>　　許可證協(xié)議</b></p><p><b>　　合資</b></p><p><b>

88、　　結構資本：</b></p><p><b>　　組織文化</b></p><p><b>　　企業(yè)價值</b></p><p><b>　　社會資本</b></p><p><b>　　經(jīng)營理念</b></p><p&g

89、t;<b>　　知識產(chǎn)權</b></p><p><b>　　品牌名稱</b></p><p><b>　　資訊</b></p><p><b>　　編碼知識</b></p><p><b>　　版權和專利</b></p>

90、<p><b>　　商業(yè)秘密</b></p><p><b>　　程序和慣例</b></p><p><b>　　正式程序</b></p><p><b>　　默認或非正式慣例</b></p><p><b>　　管理程序</