文档介绍：本科毕业论文(设计)
外文翻译
原文:
Intellectual Capital Measurement Methods Introduction
Introduction
Evolution of economy has caused important changes in activity panies on the global market. Nowadays we are observing a growth the importance of intellectual resources as an effective tool for increasing petitiveness. This fact has caused the need to panies and to measure their performance in a new way.
Measuring Intellectual Capital is essential and very important in order pare panies, to estimate their real value or even to control their improvement year by year. Also to improve the way in panies manage its intellectual resources that generate value and give back some benefits in consequences maximizing advantages for pany. Authors like Kaplan and Norton (1996), Stewart (1997), and Kerssens (1999) use phrases like “If you can’t measure it, you can’t manage it” to justify the search for new Measurement But to measure Intellectual Capital is necessary to determine exactly what the Measurement Methods are, which are the best and which pany should choose to evaluate its assets in proper way. Properly using Intellectual Capital Measurement Methods can cause the creation petitive advantage and in consequence create development of the pany at the present day.
The Concept and Classification of Intellectual Capital
Intellectual Capital (IC) is an increasingly important part of running a essful business but defining it is a difficult proposition. Intellectual Capital is an issue which is not pletely. There is not one definition of Intellectual Capital. Different authors give different interpretation of this concept. Moreover many descriptions of Intellectual Capital are quite specific and created by panies for use within a specific industry.
Edvinson and Malone describes Intellectual Capital as a knowledge that can be converted into According to them IC passes the applied experience, organizational technology, customer relationships and professional skills that