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ID:9907804
大小:60.50 KB
页数:13页
时间:2018-05-15
《无形资产计量【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译外文题目IntangibleAssetMeasurement外文出处AccountantsToday外文作者BernardMarr原文:IntangibleAssetMeasurementBernardMarrInordertokeeptabsonhowyourorganization’sintellectualcapitalisperforming,youmustaskalltherightquestions.BernardMarrexplains.It’simpossibletona
2、vigateabusinesstosuccesswithoutthenecessaryperformanceinformationtoguideyourstrategicdecision-making.Itwouldbeabitlikedrivingyourcarblindfolded:youcan’tseewhereyou’regoingandyoucan’tseeyourinstrumentstocheckyourspeed.Theproblemisthat,whenitcomestotheinvisiblea
3、ssetsinourbusinesses,thisisthescenariowearefacing.Welackmeaningfulperformanceindicatorsfortangiblessuchastheinformationanorganizationholds,itsimageandreputation,itscoreexpertiseoritscustomerrelationships.Allofthemcanbevitaltothebusiness’scurrentandfutureperfor
4、mance,but,ifwehaven’tgotrelevantperformanceinformation,wecan’tadequatelymeasurethem.Collectively,theseintangibleassetsarereferredtoasintellectualcapital.Researchhasconfirmedthat,althoughmostexecutivesagreethatintellectualcapitaliscriticaltothecontinuedsuccesso
5、ftheirbusinesses,theirmethodsofmeasuringandmanagingtheseinvisibleenablersofperformanceareeitherpoorornon-existent.ThisfindingwastheimpetusforthecreationofaManagementAccountingGuidelinecalled“Impactingfuturevalue:howtomanageyourintellectualcapital.”Theguideline
6、waspublishedjointlybyCIMA,theAmericanInstituteofCertifiedPublicAccountantsandtheSocietyofManagementAccountantsofCanada13withtheaimofgivingmanagerspracticaltoolsandtechniquestoidentify,measure,manageandreportintellectualcapital.Itprovidesdetailedguidancecoverin
7、gthefollowingfivestepsofsuccessfulintellectualcapitalmanagement:---Howtoidentifytheintellectualcapitalinyourorganization.---Howtomaptheintellectualcapitalandassessitsstrategicimportance.---Howtomeasureintellectualcapital.---Howtomanageintellectualcapital.---Ho
8、wtoreportintellectualcapital.Iwillconcentrateonthemeasurementproblemandoffersomeinsightsabouthowtomakeintellectualcapitalmeasurable.Forthefulltoolkit,pleaserefertotheManagementAcco
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